Ākāśa (ether), kāla (time), dik (space) and ātman (self), though substances, are devoid of karma (activity). But while a quality is a permanent feature of a substance, an activity is a transient one. Karma (कर्म, “activity”): The karmas (activities) like guṇas (qualities) have no separate existence, they belong to the substances (according to the Vaiśeṣika school). Together with their subdivisions, they attempt to explain the nature of the universe and the existence of living beings. These padārthas represent everything that exists which can be cognized and named. Karma (कर्म, “activity”) is one of the seven accepted categories of padārtha (“metaphysical correlate”), according to the Vaiśeṣika-sūtras. Karma in Vaisheshika glossary Source: Wisdom Library: Vaiśeṣika
