Religious people believe the Karma theory is a universal theory but the Karma theory is a religious and yogic fable.+

Sage Sankara says clearly, that the universe is not real. He says that Brahman and Atman are one. The ultimate and the Absolute Truth is the 'Self', which is one though appearing as many in different individuals. The individual has no reality. Only the  Self is Real; the rest, mental and physical are but passing appearances, then it indicates the form (waking) is unreal the formless is real (Soul). Therefore, only Atman is real because there is no second thing other than Atman.

Sage  Sankara also clearly mentions that:-

The path of religion, the theory of karma, the path of yoga, and the path of wisdom were intended for different classes of people. 

The  Advaitic wisdom is for the advanced seekers of truth. It deals with the nature of the ultimate truth or the ultimate Reality. It is meant for superior aspirants who have an inner urge to know the truth and it is not for those who are immersed in earthly desires.

It means the people who follow religion and worship of Gurus and conceptual God and believe in karma theory are lower and middling intellect. 

In this modern world, people are sharp enough to understand, assimilate, and realize the ultimate truth or Brahman or God in truth. 

Thus, it is high time to discard the lower knowledge and move ahead to realize the ultimate truth, which is Brahman or God. 

Religious people believe the Karma theory is a universal theory. The Karma theory is a religious and yogic fable. 

The Karma theory is a universal theory for those who believe the dualistic illusion as a reality. Karma is a reality only for those who believe the false self (ego or you) as the real 'Self' and the false experience (waking or universe) is a reality. 

The Karma theory is a reality for those who believe that experience, form, time, and space as a reality. Karma theory is a reality for those who believe in an individualized God. The Karma theory is a reality for those who believe in the experience of birth, life, death, and rebirth, and the world as a reality. 

The karma performed in the dream becomes unreal when the waking takes place. Similarly, the waking karma becomes unreal when wisdom dawns. The karma theory is a universal theory when the karma is limited to waking experience alone. 

The wisdom dawns when you (doer of karma) realize you are not the 'Self, but the '‘Self' is the formless Soul. Thus, all theories based on you (form) is a falsehood because, the Soul, the Self is ever formless, timeless, and spaceless existence. 

The Karma Theory is the theory of ignorance and is meant for the ignorant populace. 

The ‘Self’ is not you but the Self is the Soul, which is present in the form of consciousness. The karma theory is based on the birth entity whereas the Soul is birthless and deathless because it is an ever-formless, timeless, and spaceless existence. The Soul, the innermost ‘Self’ is not limited to you because it pervades everything and everywhere in the world in which you exist. 

The Karma theory is based on form, time, and space. Without form, time, and space the doer, doing and the world cease to exist. 

From the standpoint of the Soul, form, time, and space are an illusion. If the form, time, and space are an illusion the doer, doing and the world are bound to be an illusion. Thus, the karma theory is based on the illusory reality that is bound to falsehood. 

The individual experiences within the practical world are a reality only within the waking experience but the waking experience itself is an illusion created out of consciousness. If the waking experience is an illusion then practical life within the practical world is bound to be an illusion. 

The karma theory is not meant for those who have chosen the religious and yogic path which is based on the birth entity whereas the Atmic path is pure spirituality is based on the birthless Soul, the Self.

That is why Sage Goudpada says that: - The merciful Veda teaches karma and Upasana to people of lower and middling intellect, while Jnana is taught to those of higher intellect.

The Atmic path or the path of wisdom is independent. The Soul has no karma, therefore; the karma theory has nothing to do with the Soul, which is birthless and deathless. 

Thus, the experience of birth, life, death, and the world is a dualistic illusion. The Advaitic orthodoxy is stuck with the karma theory and rituals are stuck with the theory meant for the lower mindset to think by glorifying their guru and conceptual god and indulging in all sorts of non-Vedic (Puranic) rituals they get Moksha. 

Religious orthodox think that through their good karma and performing rituals, they get moksha. 

According to Advaita Vedanta, the Veda addresses itself to two kinds of audiences -There are two kinds of audiences - the ordinary ones who desire the transitory heaven and other pleasures obtained as a result of ritual sacrifices, and the most advanced seekers who seek to know the truth beyond the form, time and space. The religious orthodoxy is meant for the first audience, to help lead its followers along the way. The Atmic path, with emphasis on the Advaitic wisdom, is meant for those who wish to go beyond such transient pleasures. 

That is why Sage Sankara: ~ VC- Let erudite scholars quote all the scripture, let Gods be invoked through sacrifices, let elaborate rituals be performed, let personal Gods be propitiated---yet, without the realization of one‘s identity With the Self, there shall be no liberation for the individual, not even in the lifetimes of a hundred Brahmas put together (verses-6) 

Sage Sankara: ~ “Action (karma) cannot destroy ignorance, for it is not in conflict with or opposed to ignorance. Knowledge does verily destroy ignorance as light destroys deep darkness. (Atma Bodha)

Sage Sankara says in Aparoksh Anubhuti: ~ “88. When the whole universe, movable and immovable, is known to be Atman, and thus the existence of everything else is negated, where is then any room to say that the body is Atman?

89. O enlightened one; pass your time always contemplating on Atman while you are experiencing all the results of Prarabdha; for it will cause you to feel distressed.

90. The theory one hears from the scripture, that Prarabdha does not lose its hold upon one even after the origination of the knowledge of Atman is now being refuted.

91. After the origination of the knowledge of Reality, Prarabdha verily ceases to exist, inasmuch as the body and the like become non-existent; just as a dream does not exist on waking.

92. That Karma which is done in a previous life is known as Prarabdha (which produces the present life). But such Karma cannot take the place of Prarabdha (for a man of knowledge), as he has no other birth (being free from ego).

93. Just as the body in a dream is superimposed (and therefore illusory), so is also this body. How could there be any birth of the superimposed (body), and in the absence of birth (of the body) where is the room for that (i.e., Prarabdha) at all?

94. The Vedanta texts declare ignorance to be verily the material (cause) of the phenomenal world just as the earth is of a jar. That (ignorance) being destroyed, where can the universe subsist?

95. Just as a person out of confusion perceives only the snake leaving aside the rope, so does an ignorant person see only the phenomenal world without knowing the reality?

96. The real nature of the rope being known, the appearance of the snake no longer persists; so the substratum being known, the phenomenal world disappears completely.

97. The body also being within the phenomenal world (and therefore unreal), how could Prarabdha exist? It is, therefore, for the understanding of the ignorant alone that the Shruti speaks of Prarabdha.

98. “And all the actions of a man perish when he realizes that (Atman) which is both the higher and the lower”. Here the clear use of the plural by the Shruti is to negate Prarabdha as well.

99. If the ignorant still arbitrarily maintain this, they will not only involve themselves in two absurdities but will also run the risk of forgoing the Vedantic conclusion. So one should accept those Shrutis alone from which proceeds true knowledge.

The above proves that karma is a reality only from the dualistic perspective. From the non-dualistic perspective, the Karma theory has no value. 

The Advaitic orthodoxy is based on the birth entity so it accepts the karma theory as a reality. The karma theory is the theory of ignorance.

If you accept the karma theory as a reality, you will never be able to come out of ignorance. And ignorance makes you believe the cycle of birth, life, and death as a reality. 

Thus, the freedom which you are seeking will remain a distant dream. For the one who accepts birth, karma, and death as reality is unfit to acquire Self-knowledge or Brahma Gnana or Atma Gnana. 

It has not been possible to preach Advaitic Truth entirely free from the settings of dualistic weakness it has not been more operative and useful to mankind at large because only a few will be able to grasp and realize it. 

To realize the Advaitic Truth in a freer and fuller scope the seeker has to realize that form, time and space are one in essence. And that essence is consciousness. And the Soul the Self is present in the form of consciousness. 

To realize the Advaitic truth the seeker has to be free from all superstitions and orthodox contaminations. The seeker has to be dedicated to acquiring Self-knowledge or Brahma Gnana or Atma Gnana alone.’

Sage Sankara: ~ VC- Let erudite scholars quote all the scripture, let Gods be invoked through sacrifices, let elaborate rituals be performed, let personal Gods be propitiated---yet, without the realization of one‘s identity With the Self, there shall be no liberation for the individual, not even in the lifetimes of a hundred Brahmas put together (verses-6)

Liberation cannot be the result of good works, for Shruti itself declares that there is no hope for immortality by means of wealth. (Verses -7)

Actions help to purify the mind but they do not, by themselves, contribute to the attainment of Reality. The attainment of Reality is brought about only by Self-Inquiry and not in the least by even ten million acts. (verses 11)

The fear and sorrow created by the delusory serpent in the rope can be ended only after fully ascertaining the truth of the rope through steady and balanced thinking. (verses 12) 

Neither sacred baths nor any amount of charity nor even Hundreds of pranayamas* can give us knowledge about our own Self. The firm experience of the nature of the Self is seen to proceed from inquiry along the lines of the salutary advice of the wise. (verses 13) 

Ultimate success in spiritual endeavors depends chiefly upon the qualifications of the seeker. Auxiliary conveniences such as time and place all have a place indeed, but they are essentially secondary. (verses 14) 

He alone is considered qualified to enquire after the supreme Reality, which has discrimination, detachment, qualities of Calmness, etc., and a burning desire for liberation. The four-fold qualifications (verses 17)

Great sages have spoken of four qualifications for attainment which, when present, succeeds in the realization of Brahman and In the absence of which the goal is not attained. (verses 18)

(While enumerating the qualifications), first, we count the ability to discriminate between the Real and the unreal; next comes a spirit of detachment from the enjoyment of the fruits of actions here and hereafter; after that is the groups of six virtues beginning with Calmness, and the last is undoubtedly an intense desire for liberation. ( verses 19)

A firm conviction that Brahman alone is Real and the phenomenal world is unreal is known as discrimination between the Real and the unreal. (verses 20)

They have crossed the dreadful ocean of (embodied) existence through their own efforts and without any (personal) motives; they help others to cross it. (verses 37)

Swami Vivekananda: ~ “The Higher your ideal is, the more miserable you are,' for such a thing as an ideal cannot be attained in the world — or in this life, even. He who wants perfection in the world is a madman — for it cannot be. How can you find the infinite in the finite?

Consciousness is the root element of the universe. Consciousness is present in the form of the Soul, the  Self. From the Soul, the universe comes into existence. In the Soul, the universe resides. In addition, into the Soul the universe dissolves. The Soul is the parent of all that is there. 

Rest in consciousness, by realizing the universe in which you exist is nothing but consciousness. : ~ Santthosh Kumaar