We will review the two teachings the Buddha gave on this topic in the Lesser and Greater expositions on Kamma, the Cula kammavibanga and the Mahakammavibanga suttas., (M.N.135 and 136)
Take a walk on the wild side and re-listen to this Dhamma talk on using the Dhamma as a raft to cross the Ocean of Samsara: Simile of the Raft
This sutta explains the kind of perception process found in ordinary beings and in those on the ascending path to liberation.