The book Objective of the study is to understand the implication of impact and change of karma. It creates a transformation effect among peoples. A person having knowledge of karma philosophy can efficiently manage its action and their effect. Spirituality help in understanding karma philosophy properly .karma is modified by the conditions under which the actions are performed. In other words, a wholesome or unwholesome action may be more or less strong depending upon the conditions under which it is done. The conditions which determine the weight or strength of karma may be divided into those which refer to the subject the doer of the action and those which refer to the object the being to whom the action is done