Duality lies till we are not united/merged with the Lord i.e. we are all different from God-Lord. There becomes two planes of thinking i.e. pre-merger state and post merger state. In the pre -merger state we are acting as individuals under the effect of 'ego hood'. In this stage we keep on accumulating Karma the sum total of which may be Karmic credit of Karmic debits. In this plane, we shall move to next life along with the sum total Karmas.
Once we have overcome ego and have attained the stage of liberation the stage of duality ends; 'I' and 'He' becomes one; duality ends and then the Karmas become redundant as one shall be performing deeds for God-Lord (seeing Him in everyone one comes across). Thus soul
shall not be accountable for any deed done under the post merger stage.
In nutshell , duality continues to exist till we have not overcome 'egohood' and there would be effect of Karmas as per Laws of Karma.
Mr. Surinder Singh Kohli has, in his book " Grace", covered the aspect of Karma and Transmigration of soul in detail and provides insight into philosophical insight to the laws of Karmas. As per him every soul is born with some set of accumulated karmas that he calls as 'Sanchit Karmas'
; during the life span the soul may have the effect of some Karmas- the Karmas that have fructified are called as "Prarabdh
'. There are other Karmas called as 'Aagami Karmas'
i.e. the Karmas that are yet to be performed through out the life span of the soul. The closing balance of the Karmas becomes the 'Sanchit Karmas
' for the next life and so on and so forth.... this goes on till the balance of Karmas is reduced to nil. It is possible only with His Grace only i.e at the time of merger with God -Lord. There is also second possibility that our Karmic accounts may be reduced to nil
by God Lord as per His wishes even though we may not be merged with Him. This is , in essence, the sikh philosophy, i.e. Karmas can be reduced to Zero when He is pleased.
According to oriental philosophy including Hindu philosophy also one is required to transmigrate even if one is Liberated in order to bring one's Karmic Balance to Zero.
In Sikhi Karmas are absolutely extinguishable by the Grace of God. Bani also mentions that Karmas can be extinguished by True Guru as well.
ਪਉੜੀ ॥ Pauree:
ਤੂੰ ਸਚਾ ਸਾਹਿਬੁ ਅਤਿ ਵਡਾ ਤੁਹਿ ਜੇਵਡੁ ਤੂੰ ਵਡ ਵਡੇ ॥ O
True Lord and Master, You are so very great. As great as You are, You are the greatest of the great.
ਜਿਸੁ ਤੂੰ ਮੇਲਹਿ ਸੋ ਤੁਧੁ ਮਿਲੈ ਤੂੰ ਆਪੇ ਬਖਸਿ ਲੈਹਿ ਲੇਖਾ ਛਡੇ ॥ He alone is united with You, whom You unite with Yourself. You Yourself bless and forgive us, and tear up our accounts.
ਜਿਸ ਨੋ ਤੂੰ ਆਪਿ ਮਿਲਾਇਦਾ ਸੋ ਸਤਿਗੁਰੁ ਸੇਵੇ ਮਨੁ ਗਡ ਗਡੇ ॥
One whom You unite with Yourself, whole-heartedly serves the True Guru.
ਤੂੰ ਸਚਾ ਸਾਹਿਬੁ ਸਚੁ ਤੂ ਸਭੁ ਜੀਉ ਪਿੰਡੁ ਚੰਮੁ ਤੇਰਾ ਹਡੇ ॥
You are the True One, the True Lord and Master; my soul, body, flesh and bones are all Yours.
ਜਿਉ ਭਾਵੈ ਤਿਉ ਰਖੁ ਤੂੰ ਸਚਿਆ ਨਾਨਕ ਮਨਿ ਆਸ ਤੇਰੀ ਵਡ ਵਡੇ ॥੩੩॥੧॥ ਸੁਧੁ ॥
If it pleases You, then save me, True Lord. Nanak places the hopes of his mind in You alone, O greatest of the great! ||33||1|| Sudh|| Second Shabad
Gurbani further states that without the Grace of Guru Karmas cannot be extinguished:Following is an extract of shabad at ang 56:
ਕੇਤੇ ਪੰਡਿਤ ਜੋਤਕੀ ਬੇਦਾ ਕਰਹਿ ਬੀਚਾਰੁ ॥
There are so many Pandits and astrologers who ponder over the Vedas.
ਵਾਦਿ ਵਿਰੋਧਿ ਸਲਾਹਣੇ ਵਾਦੇ ਆਵਣੁ ਜਾਣੁ ॥
They glorify their disputes and arguments, and in these controversies they continue coming and going.
ਬਿਨੁ ਗੁਰ ਕਰਮ ਨ ਛੁਟਸੀ ਕਹਿ ਸੁਣਿ ਆਖਿ ਵਖਾਣੁ ॥੭॥ Without the Guru, they are not released from their karma, although they speak and listen and preach and explain. ||7||
ਸਭਿ ਗੁਣਵੰਤੀ ਆਖੀਅਹਿ ਮੈ ਗੁਣੁ ਨਾਹੀ ਕੋਇ ॥
They all call themselves virtuous, but I have no virtue at all.
ਹਰਿ ਵਰੁ ਨਾਰਿ ਸੁਹਾਵਣੀ ਮੈ ਭਾਵੈ ਪ੍ਰਭੁ ਸੋਇ ॥
With the Lord as her Husband, the soul-bride is happy; I, too, love that God.
ਨਾਨਕ ਸਬਦਿ ਮਿਲਾਵੜਾ ਨਾ ਵੇਛੋੜਾ ਹੋਇ ॥੮॥੫॥
O Nanak, through the Shabad, union is obtained; there is no more separation. ||8||5| Third shabad
ਸਿਰੀਰਾਗੁ ਮਹਲਾ ੩ ॥ Siree Raag, Third Mehl:
ਪੰਖੀ ਬਿਰਖਿ ਸੁਹਾਵੜਾ ਸਚੁ ਚੁਗੈ ਗੁਰ ਭਾਇ ॥
The soul-bird in the beautiful tree of the body pecks at Truth, with love for the Guru.
ਹਰਿ ਰਸੁ ਪੀਵੈ ਸਹਜਿ ਰਹੈ ਉਡੈ ਨ ਆਵੈ ਜਾਇ ॥
She drinks in the Sublime Essence of the Lord, and abides in intuitive ease; she does not fly around coming and going.
ਨਿਜ ਘਰਿ ਵਾਸਾ ਪਾਇਆ ਹਰਿ ਹਰਿ ਨਾਮਿ ਸਮਾਇ ॥੧॥
She obtains her home within her own heart; she is absorbed into the Name of the Lord, Har, Har. ||1||
ਮਨ ਰੇ ਗੁਰ ਕੀ ਕਾਰ ਕਮਾਇ ॥Reference:: Sikh Philosophy Network http://www.sikhphilosophy.net/showthread.php?t=38889
O mind, work to serve the Guru.
ਗੁਰ ਕੈ ਭਾਣੈ ਜੇ ਚਲਹਿ ਤਾ ਅਨਦਿਨੁ ਰਾਚਹਿ ਹਰਿ ਨਾਇ ॥੧॥ ਰਹਾਉ ॥
If you walk in harmony with the Guru's Will, you shall remain immersed in the Lord's Name, night and day. ||1||Pause||
ਪੰਖੀ ਬਿਰਖ ਸੁਹਾਵੜੇ ਊਡਹਿ ਚਹੁ ਦਿਸਿ ਜਾਹਿ ॥
The birds in the beautiful trees fly around in all four directions.
ਜੇਤਾ ਊਡਹਿ ਦੁਖ ਘਣੇ ਨਿਤ ਦਾਝਹਿ ਤੈ ਬਿਲਲਾਹਿ ॥
The more they fly around, the more they suffer; they burn and cry out in pain.
ਬਿਨੁ ਗੁਰ ਮਹਲੁ ਨ ਜਾਪਈ ਨਾ ਅੰਮ੍ਰਿਤ ਫਲ ਪਾਹਿ ॥੨॥
Without the Guru, they do not find the Mansion of the Lord's Presence, and they do not obtain the Ambrosial Fruit. ||2||
ਗੁਰਮੁਖਿ ਬ੍ਰਹਮੁ ਹਰੀਆਵਲਾ ਸਾਚੈ ਸਹਜਿ ਸੁਭਾਇ ॥
The Gurmukh is like God's tree, always green, blessed with the Sublime Love of the True One, with intuitive peace and poise.
ਸਾਖਾ ਤੀਨਿ ਨਿਵਾਰੀਆ ਏਕ ਸਬਦਿ ਲਿਵ ਲਾਇ ॥
He cuts off the three branches of the three qualities, and embraces love for the One Word of the Shabad.
ਅੰਮ੍ਰਿਤ ਫਲੁ ਹਰਿ ਏਕੁ ਹੈ ਆਪੇ ਦੇਇ ਖਵਾਇ ॥੩॥
The Lord alone is the Ambrosial Fruit; He Himself gives it to us to eat. ||3||
ਮਨਮੁਖ ਊਭੇ ਸੁਕਿ ਗਏ ਨਾ ਫਲੁ ਤਿੰਨਾ ਛਾਉ ॥Reference:: Sikh Philosophy Network http://www.sikhphilosophy.net/showthread.php?t=38889
The self-willed manmukhs stand there and dry up; they do not bear any fruit, and they do not provide any shade.
ਤਿੰਨਾ ਪਾਸਿ ਨ ਬੈਸੀਐ ਓਨਾ ਘਰੁ ਨ ਗਿਰਾਉ ॥
Don't even bother to sit near them-they have no home or village.
ਕਟੀਅਹਿ ਤੈ ਨਿਤ ਜਾਲੀਅਹਿ ਓਨਾ ਸਬਦੁ ਨ ਨਾਉ ॥੪॥
They are cut down and burnt each day; they have neither the Shabad, nor the Lord's Name. ||4||
ਹੁਕਮੇ ਕਰਮ ਕਮਾਵਣੇ ਪਇਐ ਕਿਰਤਿ ਫਿਰਾਉ ॥ According to the Lord's Command, people perform their actions; they wander around, driven by the karma of their past actions.
E & O E