The Akashic Records are referred to e.g. by Edgar Cayce who opined that each person was held to account after life by being confronted by the record (from the Akashic records) of what they had done in life. This experience is intended as a learning opportunity, not as punishment.
Jane Roberts in the Seth books describes a different version of a similar idea when Seth asserts that the fundamental stuff of the universe is ideas and consciousness, and that an idea once conceived exists for ever. Seth argued that all ideas and knowledge are in principle accessible by "direct cognition". Direct cognition is similar to or perhaps identical to intuition and is said to allow direct knowing without time elapsing and without knowledge needing to be transferred e.g. in speech or text.
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