What is the difference in the karmic retribution of evil deeds between taking the five precepts and not taking them?

Whenever one creates unwholesome karma, it is because of an evil mind or afflicted mind; it all arises from a poor mental disposition, and therefore it all carries inherent misdeeds (svabhāva-apatti). The retribution for inherent misdeeds is the same whether or not one has taken precepts. Because sentient beings all have the afflictive obstruction (kleśāvaraṇa) of greed, hatred, and delusion, sentient beings all undergo evil retribution within the cycle of the six realms of rebirth, with beings of the three evil realms making up the vast majority. For a person who has not taken precepts, creating unwholesome karma does not constitute a violation of precepts; there is no offense against the precepts, and such a person only receives the retribution of inherent misdeeds, not the retribution of offenses against precepts. When a precept-holder creates unwholesome karma, apart from receiving the retribution of inherent misdeeds, he must also receive the retribution of offenses against the precepts.

For example, even if a person has not taken the five precepts, after killing someone he will still fall into hell to repay the evil retribution; and after emerging from hell, when he meets the person he killed again, he must still repay that person with a life. It is the same with killing animals: there is the offense of killing in every case, requiring one to undergo retribution and repay with a life; and it is the same with creating other kinds of unwholesome karma—one receives whatever evil retribution one deserves. But if a precept-holder likewise creates unwholesome karma, there is an additional retribution of offense against the precepts, because knowingly violating the precepts is itself a disrespect toward the precepts, and thus constitutes an offense. Those who knowingly violate the precepts have heavier afflictions than those who violate them unknowingly, and therefore their retribution is somewhat heavier. It is the same with creating wholesome karma. For a person who has not taken the five precepts, if his bodily, verbal, and mental actions accord with the five precepts and his mental disposition is wholesome, he will receive wholesome retribution, gain blessings and enjoy pleasures; moreover, the sentient beings he benefits will also repay him with corresponding benefits. When a precept-holder does good deeds, he additionally gains the wholesome retribution obtained from keeping the precepts, such as obtaining a human body, ascending to the heavens to enjoy blessings, and so on.