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Atma does no karmas. Jeev (Body, mind) does Karma. Now these Karmas done by the jeev, decide (or have impact) on next life.

But the only connection between the body of current life and the body of next life is Atma. So, does the Atma carries the first life's karma with it to the next body? Or is it that "someone" is maintaining a separate record of all karmas done by everyone?

  • That what you said is not correct. Atma is a jiva (thus sometimes called jivatma or an individual soul) and he really does karmas! Yes, "someone" has a record of all karmas done by everyone, and that "someone" is called Paramatma or Supreme Soul (Supersoul). So every atma (jivatma) becomes responsible for their own deeds or karmas, and receives karmic reactions in the form of the body that will be produced for every jivatma in the next birth. – brahma jijnasa Jan 22 '17 at 18:59

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