The basic idea of karma is not punishment. Karma presents the opportunity for development; to make use of opportunities that were not taken advantage of, to fill in gaps of ignorance, to enlarge understanding through experience, to do what should be done.
"The Early Sessions: Sessions 1-42 : 11/26/63-4/8/64" by Seth, Jane Roberts, Robert F. Butts, The Early Sessions: Book 8, Session 388, (p. 158), 1997.