It is only karmas which are realized (udaya) and experienced (vedanā). In this context, Gautam presented a question to Mahavira, 'Oh Lord! Is the vedanā (experiencing of karma) the same as nirjarā (falling away of karma)? And is the nirjarā the same as the vedanā? Lord replied, 'Gautam! This is not appropriate. That which is experienced is karma and that which falls away is non-karma.[1] After being experienced, the karma transforms into non-karma (nokarma i.e. the material cluster that has produced its effect and has become defunct). Falling away always takes place of non-karmas. Hence, experiencing and falling-away is not one and the same.[2] They are different. In Tattvārtha Sūtra, both have been considered as same.[3]
Regarding experiencing and falling away of karma, we find conceptual differences in Bhagavaī and Tattvārtha. It is evident that falling-away happens only after experiencing. Even after considering vedanā (experiencing) and vipāka (fruition) as synonymous of nirjarā (falling away), Tattvārtha Bhāṣyanusāriṇī has defined them differently. Vedanā is in the form of experience and intensity of its experience is vipāka. Falling away of all karmas from soul-units in post-vipāka period is called as nirjarā.[4] This description of Bhāṣyanusāriṇī is in harmony with that of Bhagavatī. In Bhagavatī, there is a description of vedanā and nirjarā only, but, Tattvārtha Bhāṣyaṃ and its commentary includes an additional description of vipāka. Vipāka is the intermediate state of vedanā and nirjarā that can also be included in vedanā.