According to Samkhya philosophy, karma refers to the actions and intentions of an individual that lead to consequences in the material world. It is believed that every individual is bound by the cycle of birth and death, and their actions in each life determine their future existence.

In Samkhya, karma is viewed as a result of the interaction between Purusha (spirit) and Prakriti (matter). Purusha, being pure consciousness, is considered to be the passive observer of the material world, while Prakriti is the active force that creates and sustains the physical universe. It is the constant interplay between these two entities that leads to the creation of karma.

According to Samkhya, every individual has a unique combination of three qualities or gunas - sattva (purity), rajas (activity), and tamas (inertia). These gunas influence an individual's actions and intentions, leading to the accumulation of karma. Sattva is associated with good actions, rajas with actions driven by desire and attachment, and tamas with negative actions.

The consequences of karma are believed to manifest in the form of pleasure or pain, depending on the nature of the actions performed. These consequences are not seen as rewards or punishments, but rather as a natural result of the individual's actions and intentions.

Samkhya also emphasizes the concept of rebirth, where the accumulated karma of an individual determines their next life. This cycle of birth and death continues until the individual achieves liberation or moksha, which is the ultimate goal of Samkhya philosophy.

One of the key principles of Samkhya is that an individual's actions and intentions are solely responsible for their karma, and they have the power to break free from the cycle of rebirth by detaching themselves from the material world and achieving a state of pure consciousness.

In conclusion, Samkhya views karma as a natural consequence of the interaction between Purusha and Prakriti, influenced by an individual's gunas. It emphasizes personal responsibility and the power of one's actions and intentions in shaping their future existence.