The guru takes responsibility for their (disciples’) karma, and depending upon how the disciple surrenders then that karma is either taken away directly by Krsna withdrawing it or by giving the disciple some tokens, to help the disciple come to the proper frame of mind which will allow all the karma to be removed.
The total responsibility is taken away by the spiritual master and therefore the karma is not given to the disciple at face value but some momentum from the the previous activities, some desires are there.
And also after initiation devotees are also performing sinful activities against their oath, so for various reasons the person is put into difficulty.
One time Srila Prabhupada cut his finger and one drop of blood came out. He said that “I should have had my head cut off, but instead Krsna has given me this token, just to remind me and I was released from such a big sinful reaction.”
So, once we surrender to the spiritual master then we’re under the care of Krsna, once we take initiation, you see. But then we have to also practically practice devotional service and then, more and more relief from all these reactions.
Just after initiation we come into the clearing stage when all these reactions are cleared away, it is not that immediately everything is gone, unless we can completely fix our mind, every thought word and deed completely, without any material attachment, absorb ourselves in the service of guru, then we are completely free.
But just after initiation it is not that people suddenly forget their parents and everything material. They become more detached, but still there may be some slight attachments. So how to get free from those? Whatever attachments we have those are linked with reactions. As detached as we become, that is as free as we become from the reactions.HH Jayapataka Swami Lecture – Srimad Bhagavatam 1.6.28 October 27th, 1982