Desire produces Karma. You work and exert to acquire the objects of your desire. Karma produces its fruits as pain or pleasure. You will have to take births after births to reap the fruits of your Karma. This is the Law of Karma.
The yogis of the ancient Sankhya philosophical system offered a deeply mystical vision. They scrutinized karma to profound levels of magnification and stressed its bearing on the soul of man. What they saw was a plasmic jelly pulsating within the subtle bodies of each person. Embedded in this plasma, which persists from life to life, are the seeds of all past thought and action. In each lifetime, certain of these karmic seeds are released into the nerve system with coded impulsions and tendencies affecting present actions. The effects were most commonly understood to determine three spheres of life: a) jati, family and occupation; b) ayus, health and length of life; c) bhoga, quality and enjoyment of life
Being a seed, KARMA does not fructify immediately after it is sown. It requires the fertile soil of self-arrogation (when a person arrogates to himself/herself the action done in a state of spiritual ignorance) and the manure of similar actions to help its growth and fruition. The absence of self-arrogation keeps the person unaffected by the actions done in that state of consciousness.
Self-arrogation is thus the soil without which the seed of KARMA cannot grow. The innumerable seeds launched into the Universe by desire, aversion, love, hatred, etc., and the actions caused by these feelings, in the same way as all material seeds, tend -- given favorable conditions -- to produce energetic entities of the same species as that of the parents who have transmitted the seed.
In order that the seed should be sown, it is in no way necessary that our feelings, intentions or thoughts should be materialized in actions. All our subconscious activity is a powerful source from which are thrown out these seeds. Therefore, it matters not only what you DO, but also what you ARE.