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Neutral Karma might be considered the morally mercurial side of the Karmic system. Neutral Karma is fueled by intentions. 

We are reminded that:

Karma consists pf objective and subjective conditions together that determine the weight of karma. This is important because understanding this will help us to understand that karma is not simply a matter of black and white, or good and bad. Karma is moral action and moral responsibility. But the working of the Law of Karma is very finely tuned and balanced so as to match effect with cause, so as to take into account the subjective and objective conditions that determine the nature of an action. This ensures that the effects of actions are equal to and similar to the nature of the causes.

Similarly, there are five conditions that modify the weight of karma and they are persistent, repeated action; action done with great intention and determination; action done without regret; action done towards those who possess extraordinary qualities; and action done towards those who have benefited one in the past. Here too there are subjective and objective conditions. The subjective conditions are persistent action; action done with intention; and action done without regret. If one does an unwholesome action again and again with great intention and without regret, the weight of the action will be enhanced. The objective conditions are the quality of the object to whom actions are done and the nature of the relationship. In other words, if one does a wholesome or unwholesome action towards living beings who possess extraordinary qualities such as the arhats, or the Buddha, the wholesome or unwholesome action done will have greater weight. Finally the power of wholesome or unwholesome action done towards those who have benefited one in the past, such as one’s parents, teachers and friends, will be greater.

Besides the two varieties of karma, wholesome and unwholesome karma, we should mention neutral or ineffective karma. Neutral karma is karma that has no moral consequence either because the very nature of the action is such as to have no moral consequence or because it is done involuntarily and unintentionally. For example, sleeping, walking, breathing, eating, handicraft and so forth in themselves have no moral consequence. Similarly, unintentional action is ineffective karma. In other words, if one accidentally steps on an insect, being unconscious of its existence, this also constitutes neutral karma because there is no intention - the intentional element is not there.*

Selected passages for educational purposes only: https://www.buddhanet.net/fundbud9.htm