You have explained before that the karma of action's consequences is held in the physical realms. Emotional karma is held in the soul realms and the regrets are held in the realms of spirit. But how does karma form? Where does it come from?
First, karma comes from the unresolved (that which has not yielded its insights) issues we've repressed into the subconscious levels. These issues beg for resolution by presenting circumstances that give the opportunity to do so.
Secondly, there is a more complex source of karma with an explanation that varies for someone in duality, to a resurrected master. The reason is that the person in duality lives in linear time – that travels in a straight line – while the master lives in eternal time, which ripples out in a centrifugal standing waveform like the ripples from a pebble in a pond.
The karmic consequences of a deed travels outward, away from the person until it hits the edge of the planetary field and then bounces or ricochets back like a boomerang to the person.
As you can see, both person and master have the same effect of consequences traveling out and back on the movement of time, although experienced slightly differently because the movement of time is different for each.
In what way does the Master experience karma differently than someone in duality?
The Master has a tremendous opportunity to broadcast good intentions to all; to be the cause of blessings in his environment. This is because the eternal time he lives in ripples out (in centrifugal rings, like a pebble in a pond) carrying his action's effects in all directions. But the same applies to negative consequences.
As these rings bounce back to him from the edge of his reality, he can read it coming all around him from signs in his environment. But if he does not get the necessary perception to dissipate it in time, he will receive its negative consequences from many sides.
The person in the linear time of duality, receives one warning and gets hit with its consequences in one area of his life. This is because linear time, carrying the effects of his deeds, travels back and forth in a line like an arrow.