The Karma Theory is the theory of ignorance and 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 the ever formless, timeless, and spaceless existence. 

The Soul, the ‘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 the form, time, and space. Without the form, time, and space the doer, doing and the world ceases to exist.  From the standpoint of the Soul, the form, time and space are an illusion.  If the form, time, and space are an illusion the doer, doing and the world is bound to be an illusion.  Thus,, the karma theory is based on illusory reality 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 the consciousness. If the waking experience is an illusion then practical life within the practical world bound to be an illusion.

The karma theory is not meant for those who have chosen the religious and yogic path which are based on the birth entity whereas the Atmic path is pure spirituality is based on the birthless Soul, innermost 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 the independent path.  The Soul has no karma, therefore; the karma theory is noting do with the Soul, which is birthless and deathless. 

Thus,, the experience of birth, life, death, and the world is the dualistic illusion.  The Advaitic orthodoxy is stuck with the karma theory and rituals are stuck with the theory meant for the lower mindset think by glorifying their Guru and conceptual God and indulging in all sorts 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 seeker who seeks 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 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)

Remember:~

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 ill becomes 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 into 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 the birth, karma, and death as reality is unfit to acquire Self-knowledge or Brahma Gnana or Atma Gnana.

Remember:~

The karma theory is meant for those who are immersed in worldly life thinking the individual life within the particle world as a reality. In the path of Wisdom, the karma theory becomes a great obstacle to realizing the truth.

When the Self is neither the body nor the ego, neither the waking entity, not the dream entity, then how the karma based on the false self within the false experience can yield fruits. Therefore, karma is a religious fable.

The karma theory is a reality only for those who believe their present physical identity (ego) as real, and the world as reality.

When Sage Sankara declares the world itself is an illusion, and Brahman is real, then what value the karma theory has when the world is an illusion, because man is part and parcel of the illusory world. Therefore, one has to view and judge the worldview from the standpoint of Brahman (Atman) in order to overcome the duality, which he is experiencing it as a reality.

 The individuality is a reality within the illusory world.

Therefore, all the theories created within the illusion on the base of the false entity, within the false experience, has to be the part and parcel of the illusion.

Thus, it is necessary to realize the fact that, the Soul, the innermost Self is real and eternal and all else is an illusion, to overcome the illusory experience of birth, life, death, and the world. Thus to understand and assimilate Sage Sankara’s Advaitic truth, the seeker has to do his own homework through inquiry, analysis, and reasoning on the true base, without mixing religion, scriptures, theories concepts of God and yoga.

The karma is a reality only on the base of false Self, where one thinks the body and the universes as reality. When one becomes aware of the fact that, the true Self is formless Soul, then the karma becomes part and parcel of illusion. My point is that, if one accepts the karma theory as reality, he will never be able to come out of ignorance. And ignorance makes him believe the cycle of birth, life, and death as a reality. Thus, the freedom which one is seeking will remain a distant dream. For the one who accepts the birth, life, and death as a reality, Self-knowledge is impossible.

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

It means the people who follow the religion and the worship of the Guru and the conceptual Gods and believe in karma theory are lower and middling intellect. But in this modern world, people are sharp enough to understand and assimilate the ultimate truth or Brahman or God. Thus, it is high time to discard the lower knowledge and move ahead to realize the ultimate truth, which is Brahman or God.

Upanishads:~  They alone in this world are endowed with the highest wisdom who are firm in their conviction of the sameness and birthlessness of Ataman. The ordinary man does not understand their way. (Chapter IV — Alatasanti Prakarana 95-P-188 in Upanishads by Nikilanada)

Therefore, if one is seeking the truth, he has to know his true Self is not physical, but it is the  Soul, which is in the form of consciousness. ~ Santthosh Kumaar