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It would be an error to separate karma from the universal power and to treat it as an independent power. This error accounts for the difficulty in understanding its role in bringing the cosmos into manifestations. Treat karma rather as an aspect of God and as inseparable from God, or as one of the ways in which God's presence manifests itself.
-- Notebooks Category 9: From Birth to Rebirth > Chapter 3 : Laws and Patterns of Experience > # 30