Taoist Treatise of Response and Retribution: Spirits Record Each Person’s Good and Bad

According to Taoist and Buddhist beliefs, each person is observed by spirits of justice (who glide atop of them all the time) their whole life, and all their good and bad acts are recorded impartially, fairly and without error by them. These records manifest at the moment of death, and determine their next rebirth. However, prior to death, if the good or bad be significant enough, the spirits will also alter our original current destiny too for better or worse.
The Kan Ying Pien, a Taoist text on karma also endorsed by and incorporated into Buddhism by the 13th Patriarch of the Pure Land School, Great Master Yin Guang, is an execellent resource to both understand the workings of karma, and how to change it for the better. The following excerpt sums up the title very well, and all our encouraged to read the full text below (with commentary, including the below quote, at the back):
According to Lord Superior Wen [Chang]’s Rescue Chapter, the Heavenly Spirits reward and punish good and evil by recording each person’s deeds in ledgers of virtue or vice. The myriad Magistrates of Fate, City Gods, Spirit Governors and Inspectors observe and record the various deeds of every person everyday. There is no deed they do not know, and Heaven cannot be deceived. Avalokitesvara Bodhisattva has said: “ As people today have mean and vicious hearts, the Gods and Spirits scrutinize carefully. The ledgers of virtue and vice are updated monthly. Thus, one no longer needs to wait until the future or the next life for reward or retribution, the results begin in the present.” This quote perfectly explains the meaning of the words “bound to”.