Is There a Difference in the Karmic Retribution of Unwholesome Deeds Between Those Who Receive the Five Precepts and Those Who Do Not?

Whenever one commits evil karma, it is because of an evil mind and afflicted mind; it all belongs to a poor mental disposition, and therefore all such acts carry inherent offense (svabhāva-apatti). The retributive result of an inherent offense is the same whether or not one has received the precepts. Because all sentient beings possess the innate afflictive obstruction (kleśāvaraṇa) of greed, hatred, and delusion, all sentient beings undergo retribution within the cycle of the six realms of rebirth, with beings of the three evil realms constituting the vast majority. For those who have not received the precepts, their mental disposition does not accord with the precepts; when they violate the Dharma, the retributive result 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 must still fall into hell to undergo the evil retribution. Upon emerging from hell, when they meet that person, they must still repay a life to the one who was killed. The same applies to killing animals—all such acts carry offense, requiring one to undergo retribution and repay a life. It is the same with violating precepts in other respects: 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 with corresponding benefits in return. 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 of violating the precepts—the offense of transgressing the precepts. Knowingly committing a violation is itself a lack of respect for the precepts, and thus carries offense. Those who knowingly violate the precepts have heavier afflictions than those who violate them unknowingly, and therefore their retributive results are somewhat heavier.