A thought on the debits and credits of Karma
An overall impression or inference one can gather is that the jeevatma leaves a janmam just leaving the debit and credit balances in the custody of some accountant, say, symbolically a chitragupta, with an implied liabilty clause that the particular jeevatma is to be accountable for the debit and credit balance with a right to operate the account almost freely, once it assumes another body..
Another presumption is that the evaluator of the Karma is not this accountant Chitragrupta or the like but another very potent being with infinite powers and usually it is under his orders implied or expressed that the jeevatma assumes the next janmam..
Once the new janman is confirmed, the Supreme being and under his directions the accountant just either opens a new folio in the new janmas name and carries forward the old balances or just continues the old account in the new name..
The only hitch is that the earner is not able to see the account..
Besides, the debits and credits never cancel out one another ..
Since the Supreme being has all powers,
He can make concessions, waivers etc at any stage or at any janmam and allow deliverance to the soul..
These presumptions are okay if we accept the theory of Karma and the division between Jeevatma and Paramatma, and the presumption that Paramatma is supreme ..
But no such explanation might hold good if we are to go by Shankara advaitam, where Brahmam alone is accepted as true and the whole apparent universe is mithya or illusion..