Karma is a debt owed to the aether. What is the aether? You will need to read the HOW GOD IS CREATED article to have some idea of how things come into manifestation in the first place to answer that question. For now, realize that aether is “god”.
In pretty much every sense of the word. It manages what is called “reality”, it manifests what you think of as “real”, and it keeps every pixel of the hologram you live inside of in balance. And it does not miss a single thing. Ever.
It is all-knowing and its memory isn’t limited. You steal a cookie when you are 3, you will have a stuffy nose when you are 5. Period. You will pay back the balance to the aether whether you remember the infraction or you don’t.
You do not live in a “spiritual” universe, you live in a “laws of physics” universe. Next time you are talking with your guru, ask him about the science and math about how things really work and watch his or her mouth hang open and their eyes glaze over.
Your captors don’t want you to know about Partiki particles, and they don’t want you to know that no scientist in the history of all of creation has EVER found one single dust-speck of matter.
Most of all, they don’t want you to ever know HOW a dust-speck is only created by a SENTIENT, SELF-AWARENESS, because then you would find out who you actually are; God.