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The Essential Scriptures of the Buddha and Patriarchs

Sūtra on the Differences in the Karmic Recompenses of Action

Section 25

“Furthermore, there are actions that are performed but not accumulated. Suppose there is a sentient being who has performed all kinds of evil actions via body, speech, and mind, but, having performed them, he feels fearful, has a sense of shame and blame, feels disillusionment, and intensely reprimands and reproves himself so that he never does them again. This is called ‘performed but not accumulated.’
“Furthermore, there are actions that are accumulated but not performed. Suppose there is a sentient being who has not himself performed an action, but because of his evil thoughts he encourages other people to engage in evil. This is called ‘accumulated but not performed.’
“Furthermore, there are actions that are both performed and accumulated. Suppose there is a sentient being who has performed various kinds of actions, but his mind is neither reformed nor repentant and he continues to perform them while also encouraging other people to do so as well. This is called ‘both performed and accumulated.’
“Furthermore, there are actions that are neither performed nor accumulated. Suppose there is a sentient being who has not himself performed actions and who does not teach others to engage in morally-indeterminate actions (Skt. avyākṛtakarman), and so forth [viz., wholesome actions and unwholesome actions]. This is called ‘neither performed nor accumulated.’