Karma theory is based on the birth entity whereas the self is birthless.

Karma theory is religious fable. Karma theory is based on the birth entity whereas the self is birthless.  On the standpoint of the birthless self, the experience of birth, life, death and the world are mere illusion.  Thus holding birth entity as real self and the world as reality is erroneous.

The practical life within the practical world, which is present as waking experience, is mere illusion. If waking experience is mere illusion than the individual experience of birth, life, death and world are mere illusion.   If the experience birth, life death and the world are mere illusion, it means the form; time and space are mere illusion.  If form, time and space are mere illusion, it means the past, present and future is mere illusion. Thus it is necessary for the seeker to realize the fact that,   form, time and space are one in essence, in order to realize the three states are one in essence. That essence is consciousness. Thus all the diversity is created out of   formless consciousness. Thus no second thing exist other than consciousness, the innermost self. Seeker of truth has to constantly reflect on the subject in order to get firm conviction of the truth.  Seeker has to reflect on the same truth again and again until it becomes reality. One needs to constant reflect on the subject until he gets firm conviction of what is what.

The karma theory is introduced to control the mass mindset to do good to the society by the ancient sages.  The fear of karma  very often anchor our ego  to irrelevant or even wrong things, the karmas draw our ego  only into good and noble thoughts.  This is number one.  Number two is they draw us away from all bad thoughts. But karma is based on the physical base. The action and conduct is part of the illusion. Thus karma is not a means to acquire the self-knowledge. And karma is the biggest obstacle in pursuit of truth. The one who believes in theory of karma will never be able to realize the non-dual truth, because his focus of attention is centered on the false self. Thus he cannot cross the threshold of duality. It takes long time for the seekers who have accepted the karma theory to overcome the duality, because they have to drop the accumulated dross mentally.

In orthodox Advaita they accept karma theory.  If they accept the karma theory, one will not be able to reach the nondual destination. If one accepts karma theory then it is impossible to treat the world as illusion. All the pundits’ explanation of karma theory carries no weight on realm of truth.

The birth, life and death are part of the waking experience, which is mere illusion on the standpoint of the true self.  It is no use of saying that, we are not born, we do not die because, because we all were born and we all are going to die. However, the birth, life and death are part of the illusion, which comes and goes as waking experience.  The formless witness of the three states is real, which is our identity has no birth and death. That is why self-knowledge  or Brahma Gnana or Atma Gnana is nothing to do with the religious based Advaita, which is based on Vedas. 

  A Gnani will never say we are not born; we are not going to die.   Only to the mediocre who nod their head, he will say this to inspire them to think of the formless true identity, which is birth less, deathless.   Thus, it is wrong to say we are not born and we do not die by limiting the self to the physical entity.  If one limits the self to the physical entity alone, one gets only half-truth.  The soul or consciousness   pervades all the three states, as its formless substance and witness.  The formless substance and witness, which is our true self (true identity). Without knowing the true self-mere saying, we are not born, we do not die is not the knowledge, which has come from depth, it is mere bookish knowledge.

 When Sage Sri, Sankara says: world is unreal. He never said body is unreal. He would have said only birth and death is   unreal but he did not say that, he said the world is unreal.   He meant   the world including the body, because the body and world appear together and disappear together (waking/dream).  Then we have to think, what remain without the body and the world as reality. How can the birth, life, death, rebirth, and reincarnation, which take place in unreal world (waking or dream), can be true.   The one, which is aware of the birth, life death, rebirth and reincarnation (illusion or unreal), is formless reality, which is the true self/true identity.  The formless self is your true identity, which is birthless and deathless but it is the witness of the birth, life and death and rebirth (illusion or unreal).

 On the standpoint the formless soul the innermost self, the experience of birth, life, death, rebirth and reincarnation theory is part of the illusion/unreal.  The body cannot reincarnate, the body and the world are created out of the same formless stuff. Until one views and judges on the base of flesh, bone and blood (five elements), he will not be able to grasp the nondual truth.  Thus, one must know on what standpoint we are not born and we do not die thoroughly, just by hearsay views, it will not lead anyone to the nondual destination. 

One has to grow from the inside out. None can teach him, none can make him spiritual. There is no other guru but his  own soul.”

Self-knowledge or Atma Gnana or Brahma Gnana cannot be attained by one who is without strength or earnestness or without the receptiveness and courage to accept the truth and reject the untruth. If a serious seeker strives sincerely by means of inquiry, analysis and soulcentric reasoning, he will be able to realize it.

It is only seekers sincerity and earnestness in his spiritual pursuit, the knowledge started revealing on its own.  Anyone who has humility and patience and is sincere and ready to drop their accumulated dross and receptive to accept the truth will enter nondual Self-Awareness when his conviction becomes firm.