The Karmavibhaṅga is the longest extant text preserved in Tocharian B. The following paper presents an edition of two joined fragments from the Paris collection, which contain the very beginning of the sūtra. The present work presents careful analysis of these fragments and attempts to give a restoration of the text with the help of the Sanskrit parallel. Some issues raised by this text are then addressed in the following part of the paper: the relationship of the Tocharian to the other versions of this work, the translation of Sanskrit dāyāda- and the meaning of TB ścono.