The Lipika are esoteric (occult, theosophical) angels of a very high order that inscribe all world events and personal experiences in the cosmic memory, referred to as the akashic records by occultists. Lipika,from the word lipi (writing), means, simply, the scribes. Although the name and basic concept derive ultimately from Hindu mythology, it has been among Theosophists that the notion of the Lipika has fully blossomed.

Helena Petrovna Blavatsky and other Theosophists have asserted that the occult notion of the Lipika is reflected in esoteric traditions about recording angels writing down a record of human deeds in the Book of Life.

Because everyone’s karma is determined by the record of their deeds, the Lipika are also referred to as the Lords of Karma. Karma, the moral law of cause and effect, is often described as an impersonal principle like the law of gravity that ensures that every good or bad action is eventually rewarded or punished, either in the present lifetime or in a future incarnation. Certain religious thinkers have not been satisfied with the notion of an impersonal principle, however, and have postulated intelligent agents who regulate the operation of the law of karma. These are the Lipika, or the Lords of Karma, who, according to the Western esoteric tradition, adjust the effects of karma so that individual souls can learn from their mistakes and hence evolve spiritually and become better people.

Lord Of Karma

(Tears for Fears song lyrics)

There's been some knocking
There's been some heavy knockin
It sounds like someone wants to break down the door
My super ego where I go, he go,
You come a reeping, come a keeping the score and I say
Lord of karma, your mystic-pain-o-rama
One good reason, keep my feet on the ground and I say:
Lord of karma, your mystic-pain-o-rama
Karma Come on down, oh no, no.
Lord of Karma
Down on bended knees forever
Lord of Karma
Down on bended knees forever
Take fear and loathing and put new clothing on it
Infatuation with a snowmountain climb.
In limitation and Devil's advocation,
Come and make it quick, then hit it the ground and I say:
Lord of karma, your mystic-pain-o-rama
Karma, Come on down, oh no, no.
Lord of Karma
Down on bended knees forever
Lord of Karma
Down on bended knees forever
Lord of Karma
Down on bended knees forever
These are the reasons and these are the laws
In one life you're rich, in the next you are poor
Save your excuses, your tensions and fears
Be sure as you go and you go with the flow
And you reap what you sow as above, so below
Mind your lip and swing your hips
And be selective, be objective
No pain, no gain, no pain, no gain, no pain, no gain
No pain, no gain, no pain, no gain, no pain, no gain
No pain...
Lord of Karma
Lord of Karma
Lord of Karma
Lord of Karma
Lord of Karma
Lord of Karma
Lord of Karma

Sources:

(ANGELS A-Z ~ Evelyn Dorothy Oliver and James R. Lewis)

Drury, Nevill. Dictionary of Mysticism and the Esoteric Traditions. 2nd ed. Dorset, England: Prism, 1992.

Farthing, Geoffrey A.  Deity, Cosmos, & Man: An Outline of Esoteric Science. San Diego: Point Loma Publications, 1993.

Southern Centre of Theosophy (Robe, South Australia).

Devas and Men: A Compilation of Theosophical Studies on the Angelic Kingdom. 1977. Reprint. Adyar, Madras, India: Theosophical Publishing House, 1988