The concept of karma as mentioned in the Kṣitigarbha pranidhana-sutra(『地藏菩薩本願經』) is "changeable karma," and is karma that transcends the cycle of birth and death by creating good karma. In addition, the Kṣitigarbha pranidhana-sutra confirms the thought-consciousness (識) related to the doctrine of Consciousness-only (唯識論).
The Araya consciousness (the Alaya-vijnana) is called the fundamental consciousness (本識), and all consciousnesses, including the former five consciousnesses (前五識) through to the eighth consciousness (第八識), the Araya consciousness, are called the original natural consciousness (性識), evolving consciousness (諸識), and perception-of-the-mind consciousness (神識).
To express the overcoming of bad karma in the aspect of the doctrine of Consciousness-only, it makes good karma so that good karma practices can be reinforced in the Alaya-vijnana to receive good results. The good karma mentioned here is limited to Kṣitigarbha faith.
In Kṣitigarbha pranidhana-sutra, there are ways of destroying sin karma by believing and relying on (歸依), hearing the name (聞名), calling out the name (稱名), and reading the scriptures aloud (讀經). This paper discusses the above four cases as follows: elimination of evil karma by believing and relying on Kṣitigarbha Bodhisattva (歸依滅業), elimination of evil karma by hearing the name of Kṣitigarbha Bodhisattva (聞名滅業), Elimination of evil karma by calling the name of Kṣitigarbha Bodhisattva (稱名滅業), Elimination of evil karma by reading the Kṣitigarbha pranidhana-sutra aloud (讀經滅業). In addition, regarding the benefits received from overcoming bad karma, the various benefits presented by the Kṣitigarbha pranidhana-sutra are classified into the current world, the next world, and Buddhahood.
The Kṣitigarbha pranidhana-sutra presents the karmic theory that it is possible to overcome evil karma while acknowledging the theory of fate based on the theory of dependent arising.
The Kṣitigarbha pranidhana-sutra says that while humbly accepting the evil results of past events that cannot be changed, future results can be changed by adjusting the results of bad karma by creating good karma as suggested by faith in Kṣitigarbha. In other words, the Kṣitigarbha pranidhana-sutra recommends leading an active life to overcome bad karma through Kṣitigarbha Bodhisattva's will and practice while understanding the law of causation and accepting the causal retribution of already built karma.