The Supersoul (Paramātmā), the guide of the individual living beings, does not take part in fulfilling the desires of the living beings, but He arranges for their fulfillment by material nature. As soon as an individual soul becomes conscious of his eternal relationship with the Supersoul and looks only toward Him, he at once becomes free from the entanglements of material enjoyment. Christian philosophers who do not believe in the law of karma put forward the argument that it is absurd for a person to accept the results of past deeds of which he has no consciousness. A criminal is first reminded of his misdeeds by witnesses in a law court, and then he is punished. If death is complete forgetfulness, why should a person be punished for his past misdeeds? The conception of the Paramātmā is an invincible answer to these fallacious arguments. The Paramātmā is the witness of the past activities of the individual living being. A man may not remember what he has done in his childhood, but his father, who has seen him grow through different stages of development, certainly remembers. Similarly, the living being undergoes many changes of body through many lives, but the Supersoul is also with him and remembers all his activities, despite his evolution through different bodies.
Ref >> Srila Prabhupada Vani.