The word Karma is found in Rigveda and significantly in Atharva Veda. Karma Theory is mentioned in Brihad Aranyaka Upanishad (4.4.6).
"Karma" literally means "deed", "work", or "action", nothing but the universal principle of cause and effect, action and reaction. According to Karma Theory, the intent and actions of an individual (cause) influence the future of that individual (effect). Good intent and good deeds contribute to good karma and future happiness, while bad intent and bad deeds contribute to bad karma and suffering.
Karma is closely associated with the idea of rebirth. According to Karma Theory, the quality of present life is due to the karmas done in the past lives and the karma in the present life affects one’s future in the current life as well as the nature and quality of future lives.
Karma Theory identifies that there are three types of karma namely, Sanchita Karma, Prarabdha Karma and Agami Karma and these are mentioned in Varaha Upanishad (1.12).
Sanchita Karma is the pile of karma one has accumulated from all the past lives. This pile containing good and bad fruits has to be exhausted in the future lives. Nishkama Seva meaning selfless service is encouraged by the Karma Theory to knock off some part of the Sanchita Karma in the current life itself rather than allowing it to fructify in the future life. This is an interesting and unique insight. For example, let us say according to my accumulated Sanchita Karma at some point in one of my future births I am destined to undergo a struggle to fulfil some requirement of my child which might be as simple as paying the education fees. But in this life itself if I come across somebody who is undergoing similar struggle to pay the education fees of their child and if I happen to selflessly consider their struggle as mine and provide all possible help to fulfil their needs then I do not have to undergo that experience again in future. That means some part of my Sanchita Karma I have exhausted in this life itself. This idea encourages selfless service, kindness and empathy towards people around us.
Prarabdha Karma is that small portion extracted from Sanchita that have to be experienced in the current life. We are all born with certain strengths and weaknesses and we need to become aware of them, just accept them and use our natural strengths to our advantage.
Agami or Kriyamana Karma are the actions we undertake now that result in karma to be experienced sometime in the future of the current life itself or in future lives. Agami is accumulated by Manasa (Mind), Vacha (Speech) and Kaya (Action). If Mind, Speech and Action are good and are resulting in good deeds then there is no problem. But if something not so good thought occurs in the Mind, then the Karma Theory says please do not bring it to the level of Speech or Action. If by chance something unpleasant or harmful words have been uttered using Speech still it is better to stop at that level rather than bringing it to the level of Physical Action.
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