CREATE OR REPLACE TRIGGER TMS_DUE_PAY_RCV_TRIG 
AFTER INSERT ON TMS_DUE_PAY_RCV 
REFERENCING NEW AS NEW OLD AS OLD
FOR EACH ROW

DECLARE 
    v_trans_type VARCHAR2(10);

BEGIN 

 select TRANS_TYPE into v_trans_type from TMS_DUE_PAY_RCV where PAYMENT_ID=:NEW.PAYMENT_ID;
     
    if
        v_trans_type = 'TP' then
        
         INSERT INTO TMS_TRANSACTION (TRANS_DATE, TRANS_TYPE, INFO_ID, CASH_IN_INFO,CASH_OUT_INFO, CASH_IN_AMT, CASH_OUT_AMT,CREATE_BY,STATUS )
                              values(:NEW.PAY_DATE,'CASH OUT', :NEW.PAYMENT_ID,NULL, 'Purchase Due Payment',0, :NEW.PAID_AMT,:NEW.CREATE_BY,'A');    
                                     
    else

        INSERT INTO TMS_TRANSACTION (TRANS_DATE, TRANS_TYPE, INFO_ID, CASH_IN_INFO, CASH_OUT_INFO, CASH_IN_AMT, CASH_OUT_AMT,CREATE_BY, STATUS )
                    values(:NEW.PAY_DATE,'CASH IN', :NEW.PAYMENT_ID, 'Due Received',NULL, :NEW.PAID_AMT,0, :NEW.CREATE_BY,'A');    
       
    end if;
                                                                    
END TMS_DUE_PAY_RCV_TRIG ;
/

'ORA-04091: table TMS_DUE_PAY_RCV is mutating, trigger/function may not see it ORA-06512: at "TMS_DUE_PAY_RCV_TRIG",
 line 7 ORA-04088: error during execution of trigger 'TMS.TMS_DUE_PAY_RCV_TRIG