Theosophy refutes the normal view of death and its connotations of extinction and annihilation. It calls for a radical rethink and reinterpretation of the death of the physical body. In the West many, mainly religious people believe in the survival of the ‘soul’ or ‘spirit’ after death but far fewer believe that it returns to occupy another body in a future life on Earth.

Karma or the Law of Cause and Effect is a powerful idea which is recognised almost universally but is often grossly misunderstood and over-simplified. Karma only makes any real sense when we link it with the notion of reincarnation. It provides a continuum shaping our many different lives in human bodies. It is an immutable law of the universe. It cannot be evaded. It is not optional.

Although it can be delayed until the time is right, sooner or later we have to face our karma and deal with it. The word karma is derived from the Sanskrit word kri which means to make or do. So it means action. It is the combined result of all our thoughts, words and deeds. To quote a modern phrase: ‘What goes around, comes around.’

Nothing happens in the universe without a cause – even if we cannot detect it. It is absurd to believe that an event happens without something prompting it. In this sense when we use words like ‘accident’, ‘coincidence’ or ‘luck’ they are rather misleading terms.

The Law of Karma and Reincarnation is often called the law of laws. It is also often referred to as The Cycle of Necessity and sometimes The Law of Opportunity. It is perhaps the most important of all the ideas in this book.

Neither good nor bad, karma is a re-balancing law to restore the harmony and equilibrium which has been disrupted by our behaviour. We speak of good and bad karma, although really there is no such thing. We may regard events or circumstances as punishment or reward but this is very subjective. For example, if we are born into poor and miserable circumstances it may be regarded as our just desserts for previous misdeeds. But perhaps in a previous life we had an over-abundance of wealth and luxury which had somehow restricted our progress. In our current life our ‘soul purpose’ could be to counteract the previous material comforts and learn new lessons.

Karma only affects the lower parts of our make-up. Our immortal spiritual natures never fall victim to karma.

Our karma is not just individual but also collective. We are all subject to the karma of the world itself, to a nation, town, family or organisation. Because of our associations we are bound up in that group karma which consists of all the thoughts, words and deeds of every individual who has ever been part of that group. Disentangling what is personal and what is collective karma is therefore extraordinarily difficult if not impossible for most people at their present stage of development.

And since most of us have little or no knowledge of past lives, we have no idea of the source of our present fortune or misery. It may even be that we are working out karma accrued not in our last life but possibly some lives back in the chain of incarnations we have undergone.

We can be sure that as with all universal laws, the doctrine of karma is both fair and just. Its ultimate effect is evolutionary.

We do not operate in a vacuum. It is crucial to understand that whenever we do, say or think anything it has consequences. And the results of those thoughts and deeds depend wholly on our intention at the time.

To give an example, it is widely recognised that suicide is the worst form of spiritual ineptitude with major long-term consequences. This is especially true if we kill ourselves to avoid the tests and trials of the lower self or to evade responsibilities for the effects of our actions. However, if someone deliberately sacrifices themselves in an act of altruism such as protecting others from harm, the motivation is entirely different.

The question often arises these days about the ethics of assisting those with incurable or debilitating illnesses to end their lives. This is an extremely difficult and delicate area for which there are no definitive answers. As brothers of humanity it should always be our duty to alleviate suffering wherever it is possible. And yet harsh as it may seem, an individual’s suffering in whatever form is likely to be closely associated with the karma resulting from previous lives. It could be that as someone slips out of physical life, the final days of suffering contain the most important lesson that person learns this time round on Earth School.

Some critics of this idea complain that the doctrine of karma inevitably produces a sense of fatalism, where people meekly accept their lot in this life and do nothing to improve it or themselves.

Our karma, however negative, can be the best teacher of all. Not only can we eventually learn to successfully deal with that karma we have accumulated previously, we can reduce its impact on future lives by our conduct now.