Within the theosophical worldview, the Hindu ideas of karma and reincarnation are taken up as foundational laws that govern both the visible and invisible dimensions of existence. Karma is understood as a universal, impersonal law of cause and effect that operates not only through outward actions but also through thoughts and emotions. Every deed and every inner movement of consciousness is said to generate consequences that must eventually be balanced, not as punishment, but as a precise expression of justice and moral order. This karmic process is viewed as an educational force, shaping experience so that the soul may learn, refine itself, and move toward greater wisdom. Responsibility is emphasized at both the individual and collective levels, with karma seen as affecting persons, groups, nations, and even humanity as a whole.

Reincarnation, in this perspective, is the necessary counterpart to karma, providing the arena in which karmic causes unfold and spiritual growth takes place. Theosophy speaks of an enduring spiritual individuality or Higher Self that passes through many lifetimes, while each particular personality is temporary and perishes at death. The immortal aspect carries forward tendencies, lessons, and unresolved karmic patterns, taking birth in varying circumstances—across different races, genders, and social conditions—to gain a complete range of experience. Each incarnation becomes an opportunity to work through past causes, cultivate spiritual qualities, and advance along a path of inner evolution. Over vast cycles of rebirth, this process is said to lead ultimately toward liberation and a state of heightened spiritual realization.

These concepts are not merely adopted but reinterpreted within a broader esoteric and evolutionary framework. Karma and reincarnation are presented as universal principles underlying spiritual progress, harmonized with Western notions of development and perfectibility. Theosophical teachings link individual destiny with larger patterns of planetary and cosmic evolution, suggesting that personal transformation participates in a wider movement of consciousness. Spiritual advancement is portrayed as guided, in part, by higher intelligences or Masters and as something that can be accelerated through disciplined study and practice. In this way, Hindu doctrines of moral causality and rebirth are woven into a comprehensive vision of spiritual science, in which human life is seen as a meaningful journey through many worlds and many lives.