If this body, hands, feet or any other part becomes dirty, then its dirt and mud gets cleaned by washing with water. If a cloth becomes impure by urine etc., then it is washed with soap. If a man's intellect becomes dirty by committing evil deeds, then it can be purified only by remembering the name of Vahiguru. Punya (good deeds) and sin are not just for name. Rather, as and when deeds are done while living in this world, the same will be written down by the Chitra-Gupta sent by Dharamraj, that is, the account of every good and bad deed done by a human being on this earth will go with him, according to the result of which he will attain heaven or hell. So, man himself sows the seed of karma and himself receives its result. Guru Nanak says that the living being will keep coming and going in this world on the orders of Akal-Purush to reap the fruits of his deeds, that is, the deeds of the living being will keep him in the cycle of birth and death, Nirankar will order the result of the deeds of the living being according to the deeds of the living being.