The Difference in Karmic Retribution for Evil Deeds Between Those Who Observe the Five Precepts and Those Who Do Not

Whenever one creates unwholesome karma, it is because of an evil mind and afflictive mind, and it all belongs to a bad mental disposition; therefore it all carries inherent evil (intrinsic wrongdoing). The retribution of inherent evil is the same whether or not one has received the precepts. Because all sentient beings have the afflictive obstructions (kleśāvaraṇa) of greed, hatred, and delusion, all sentient beings undergo retribution within the cycle of the six realms of rebirth, and in particular, beings in the three evil realms constitute the vast majority. For those who have not received the precepts, their mental disposition does not correspond to the precepts; when they violate the Dharma, the retribution upon their mental disposition is the same as that of one who violates the precepts. 

For example, even if a person has not received the five precepts, after killing someone they will still fall into hell to undergo the evil retribution; and after emerging from hell, upon meeting that person, they must still repay a life to the one who was killed. The same applies to killing animals—all of it carries wrongdoing, requiring retribution and the repayment of a life. It is the same with violating other precepts: whatever evil retribution is due must still be undergone. If one has not received the five precepts, but one's bodily, verbal, and mental actions accord with the five precepts and one's mental disposition is wholesome, one will receive wholesome retribution, gaining blessings and enjoying happiness. Moreover, the sentient beings one has benefited will also repay him with corresponding benefits. 

However, there is still a slight difference between receiving the precepts and not receiving them: if one who has received the precepts violates them, there is an additional offense—the offense of violating the precepts. Knowingly committing a violation is in itself a disrespect toward the precepts, and thus carries wrongdoing. Those who knowingly violate, compared with those who violate unknowingly, have heavier afflictions, and therefore their retribution will be somewhat heavier.