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Theory of Karma. Karma No Siddhant. Audio Lectures. Shri Hirabhai Thakkar (1918-2001) was an eminent preacher and author who devoted his life to the study of Vedic philosophy. Through this website I hope to make Shri Hirabhai's work accessible to the public. At present, I offer a Gujarati version of his classic work spoken by him - Karma No Siddhanta (Theory of Karma).