The Difference in the Karmic Retribution of Unwholesome Deeds Between Receiving the Five Precepts and Not Receiving the Five Precepts

Whenever one creates unwholesome karma, it is because of an evil mind and afflicted mind; it all belongs to a bad mental disposition, and therefore all of it carries innate offense (svabhāva-apatti). The retribution of innate offense is the same whether or not one has received the precepts. Because all sentient beings possess the innate afflictive obstruction (kleśāvaraṇa) of greed, hatred, and delusion, all sentient beings undergo retribution within the cycle of the six realms of rebirth, with beings of the three evil realms making up the vast majority. For those who have not received the precepts, their mental disposition does not accord with the precepts; when they violate the Dharma, the retribution upon their mental disposition is the same as that of those who break the precepts. 

For example, even if a person has not received the five precepts, after killing someone they will still fall into hell to undergo the evil retribution. Upon emerging from hell, when they meet that person, they must still repay a life to the one who was killed. The same applies to killing animals—all of it carries offense, requiring retribution and the repayment of a life. It is the same with violating precepts in other respects: whatever evil retribution is due must still be undergone. If one has not received the five precepts, but one's bodily, verbal, and mental actions accord with the five precepts and one's mental disposition is wholesome, one will receive wholesome retribution, gaining blessings and enjoying happiness. Moreover, the sentient beings one has benefited will also repay with corresponding benefits. 

However, there is still a slight difference between receiving the precepts and not receiving them: if a person who has received the precepts breaks them, they incur an additional offense—the offense of violating the precepts. Knowingly and deliberately violating the precepts is itself a failure to respect the precepts, and thus carries offense. Those who knowingly and deliberately violate the precepts have heavier afflictions than those who violate them unknowingly, and therefore their retribution will be somewhat heavier.