Is There a Difference in the Karmic Retribution of Evil Deeds Between Those Who Have Taken the Five Precepts and Those Who Have Not?

Whenever one creates unwholesome karma, it is because of an evil mind and afflicted mind; it all belongs to a bad mental disposition, and therefore it all carries inherent evil (natural offense). The retribution for such 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 accord with the precepts; when they violate the Dharma, the retribution on the level of 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; after emerging from hell, upon meeting that person, they must still repay a life to the one who was killed. It is the same with killing animals—all of it carries offense, requiring retribution and the repayment of a life. It is the same with violating the 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 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 and deliberately violating the precepts is itself a failure to respect the precepts, and therefore it carries offense. Those who knowingly and deliberately violate the precepts have heavier afflictions than those who violate them unknowingly, and therefore their retribution is somewhat heavier.