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Karma (n., Sanskrit: stem: कर्मन् karman, nominative: कर्म karma, Pali: kamma "action, deed") refers to a spiritual concept according to which every action - physical or mental - inevitably has a consequence. This consequence does not necessarily have to take effect in the present life, but may possibly manifest itself in a future life.

In the Indian religions, the doctrine of karma is closely connected with the belief in samsara, the cycle of rebirths, and thus in the validity of the cause-and-effect principle on a spiritual level, even over several life spans. In Hinduism, Buddhism and Jainism, the term refers to the consequence of every deed, the effects of actions and thoughts in every respect, especially the repercussions on the actor himself. Karma thus arises through a regularity and not because of a judgement by a world judge or God: it is not a matter of "Divine Mercy" or "Punishment". Karma and rebirth are linked differently in different teachings. Contrary to popular belief, the goal of all these teachings is not to accumulate no karma.

In Central European spiritual teachings the term occurs in Rudolf Steiner's anthroposophy, there also in connection with reincarnation.