Alaya-vijnana is the basic source of life. As it comes into contact with different conditions and circumstances, it gives rise to various mental formations and actions, hence karma. The seeds of karma are [in turn] stored in this giant warehouse of alaya-vijnana. The relative abundance of the good or bad karma in this giant warehouse then determines the direction of the next rebirth. When a being dies, the alaya-vijnana is the last to leave the physical body. When a being is reborn, the alaya-vijnana is the first to arrive in the next body. It is the core of rebirth.
Quotation by Siddhãrtha Gautama (Buddha):
"Do not believe in anything simply because you have heard it.
Do not believe in anything simply because it is spoken and rumored by many.
Do not believe in anything simply because it is found written in your religious books.
Do not believe in anything merely on the authority of your teachers and elders.
Do not believe in traditions simply because they have been handed down for many generations.
But after observation and analysis, when you find that anything agrees with reason and is conducive to the good and benefit of one and all, then accept it and live up to it."
In regard to virtue the distinction between the two teachings is not immediately evident, as both generally affirm the importance of virtuous conduct at the start of training. The essential difference between them emerges, not at the outset, but only later, in the way they evaluate the role of morality in the advanced stages of the path. For the non-dual systems, all dualities are finally transcended in the realization of the non-dual reality, the Absolute or fundamental ground. As the Absolute encompasses and transcends all diversity, for one who has realized it the distinctions between good and evil, virtue and non-virtue, lose their ultimate validity. Such distinctions, it is said, are valid only at the conventional level, not at the level of final realization; they are binding on the trainee, not on the adept. Thus we find that in their historical forms (particularly in Hindu and Buddhist Tantra), philosophies of non-duality hold that the conduct of the enlightened sage cannot be circumscribed by moral rules. The sage has transcended all conventional distinctions of good and evil. He acts spontaneously from his intuition of the Ultimate and therefore is no longer bound by the rules of morality valid for those still struggling toward the light. His behavior is an elusive, incomprehensible outflow of what has been called "crazy wisdom."