A being accrues Paapa or Punya based on its actions. If it follows Dharma (righteousness), then it accrues Punya. Otherwise it accrues Paapa. When it accrues Punya, it gets a chance to enjoy pleasures. When accrues Paapa it has to suffer. By enjoying pleasure or through suffering, the being will neutralize some part of the Paapa or Punya that it has previously accrued. The balance of Paapa/Punya is called Sanchita karma.
To attain mukthi(Liberation), the being should have zero sanchita karma. That means all its Paapa and Punya has to be neutralized by the time it takes its last breathe. If not, then Lord Eshwara will weigh the remaining Paapa and Punya in its Sanchita karma and assigns another birth. This way beings carry forward their Sanchita karma from one birth to another.
As per the laws of creation, one has to neutralize ones own Sanchita karma. By following Dharma in all actions, one will accrue Punya. But one has to enjoy various pleasures to neutralize it. If he/she ever deviates from Dharma, then they start accruing Paapa for such actions and that leads to suffering. It is impossible to always follow Dharma and enjoy all the pleasures by accruing only Punya. When one breathes in, millions of microbes go inside the body and die. This accrues Paapa. There are so many things like this that are not in control of the being but will still impact its sanchita karma. So when beings perform actions, they accrue both Punya and Paapa. As a result they enjoy pleasures and also suffer.
So this is a cycle. Take birth, perform actions, accrue karma, enjoy and suffer, perform more actions, die, take birth again, accrue karma ...and it continues. One will never be able to come out of it because Sanchita karma will never be exactly zero.
Pray Divine mother to break out of this cycle of birth and death. She will burn all the karma in the fire of consciousness. Then you will be liberated.
