According to Osho, the karmic 'accounting' is not stored anywhere outside you—you are the doer, experiencer and entire ledger. Each act immediately bears fruit and leaves a samskara, a tendency or habit, not a compulsion. Those conditionings are what continue, shaping the next moment—and, if rebirth occurs, the next life—yet they can be broken and transformed through awareness now.
Your habits are the only ‘account’ you carry forward; there’s no cosmic clerk, and you can change those habits anytime.
From the Discourses
Passages where Osho speaks to this question — each links to the complete discourse.
Osho, when we are reborn, where is the accounting kept? What remains?
We are all bundles of habits. If you want to change these habits, resolve is needed. And the beginning of resolve is this: that it dawns on you that they can be changed. If you think they cannot be changed, your resolve will die completely. A German Jew, Frankl, during the last world war was imprisoned in a great camp. He has written—he has written very astonishing things—in his memoirs. Because he is a psychologist, he kept observing what was happening. December was approaching; the festival days were near. All the prisoners hoped that at least around Christmas there would be release; that around Christmas Hitler would show mercy and people would be freed. Frankl writes: until Christmas, however many tortures the prisoners were given, no one died. People remained ill, but there was a hope—Christmas is approaching. With that hope, there was strength in their life-breath. He writes: the…
Why and how should surrender happen?
Surrender, because we only appear to be persons—we are not. We only appear separate—we are not. It is a great illusory perception that we are separate. This totality of life—we are connected to it. Like a leaf may be under the illusion that it is separate from the tree. And of course it is under the illusion that it is separate from the other leaves on the same branch. This illusion arises naturally. The neighboring leaf dries up, yet this one does not dry along with it—if they were one, it too would dry. A neighboring leaf gets plucked, this one is not plucked with it—if they were one, it would be plucked too. One leaf is like a child, fresh and new; another like an old man. So it is quite natural that each leaf considers itself separate, though it is not the truth. But if the leaf looks…
12. Whether fulfilled in the present or the future, karmic experiences have their roots in the five afflictions. 13. As long as the roots remain, karma is fulfilled in rebirth through class, span of life, and types of experiences.
14. VIRTUE BRINGS PLEASURE; VICE BRINGS PAIN. That is the whole method of prati-prasav: how to move from the effect to the cause, how to go backwards and find the cause, from where it is coming up. Whatsoever happens to you -- you feel sad, just close your eyes and watch your sadness. Follow where it leads, go deeper into it. Soon you will come to the cause. Maybe you will have to travel long, because this whole life is involved; and not only this life, but many other lives are involved. You will find many wounds in you which hurt, and because of those wounds you feel sad; they are sad. Those wounds have not gone dry yet; they are alive. The method of prati-prasav, the method of going back to the source, from the effect to the cause, will heal them. How does it heal? Why does it…
Whatever self‑introduction you give—if you look closely you will find you always introduce your karma; you never give any news of your being. You cannot. You have no news of it. You only know what you do. You know your doings—what you have done and what you can do. The certificates you carry only report what you can do; they do not report what you are. If you say, “I am a sadhu,” it means you do sadhuta. If someone says, “I am a thief,” it means he steals. One’s karma is saintliness, the other’s karma is theft. But what is being? What is within you? Before you were born from your mother’s womb, what was saint or thief, engineer or doctor? Had someone asked you in the womb, “Who are you?” you would have been in trouble—because then you were neither engineer nor doctor, you had done no business.
What is the law of karma?
Yes, it registers in our books, in our beings. Remember, there are no books which God is keeping: that was an old way of saying the same thing. Your being is the book! Whatsoever you are and whatsoever you do is constantly being registered. Not that there is somebody writing it; it is a natural phenomenon. If you have been lying it is registered that you are lying, and now you have to protect those lies, and to protect one lie you will have to tell one thousand lies, and again to protect those one thousand lies you will have to go on and on and on. You become, by and by, a chronic liar. Truth becomes impossible for you, because to tell one truth will be dangerous now. See how things go together: if you tell one lie then many lies are invited -- the same attracts the same…