Welcome to our special Elul series on Chovot HaLevavot, Sha'ar Cheshbon HaNefesh (Duties of the Heart, The Gate of Reckoning of the Soul). We're doing one of the 30 calculations for each day of the month. Today, we're on the 12 th Heshbon , which asks a profound question: How should a person feel when they realize they're becoming overly infatuated with worldly matters—focused on production and accomplishment—yet are lacking in their service of God, their ultimate destiny? It's a moment of reflection. We find ourselves asking, "What am I doing?" We get so engrossed in worldly matters, like spending hours meticulously choosing tiles for a swimming pool, but when it comes to buying a mezuzah, we just say, "Hey, whatever they have." When we start to think about this, we see that worldly matters often top our priority lists. Our hopes and expectations are all tied to this world. We're never truly happy; we're always chasing the next thing: the next vacation, the next meal, the next suit, the next pair of shoes. This is because worldly desires can never be satisfied. The author uses a parable: it's like a fire. The more wood you add, the bigger the flame gets; it never dies down. When you look within, you'll see your heart and intentions are drawn to worldly matters day and night. You only consider someone a friend if they can help you with your worldly goals, and you only trust someone if they can help you get ahead. You might find yourself obsessing over when you can get back to your buying and selling season after a summer slump. You'll study market conditions and price fluctuations around the world. You're not deterred by travel, cold, heat, storms, or treacherous sea and desert journeys to reach your goal. You'll fly to China, Bangladesh, and Timbuktu, often without any guarantee of success or profit. You hope for an end to the journey, but there is no end. And after all that hard work, you don't even know if you'll be the one to enjoy the money you've earned. As a verse in Tehillim (Psalms) says, "They leave their wealth to others." King Solomon, in Mishlei (Proverbs), warned us against overdoing it, saying, " Do not strive to be wealthy ." He shows the fleeting nature of wealth: " You set your eyes upon it and it is gone. " In contrast, King David, also in Tehillim , gives us a positive outlook on living a life focused on what you need, not what you want: " Eat from the efforts of your hands—you are fortunate, and you will enjoy goodness. " King Solomon himself said he didn't want too much wealth or too much poverty; he wanted to live a balanced, regular life. Yaakov Avinu (Jacob) said, " Give me bread to eat and clothing to wear. " The author urges us, "Wake up, my brother!" Realize you've been putting too much effort into the wrong area. You've been focusing on your body and its needs, but your body is not your forever friend—only for a while. This body you work so hard for is always in pain. If it eats too much, it gets sick; if it doesn't eat enough, it gets weak. If it wears too much clothing, it's uncomfortable; if it doesn't wear enough, it's in pain. It gets sick, and in the end, you can't control anything. Look at the advantage of your soul over your body, of spirituality over the physical, of something that lasts over something that doesn't. The soul doesn't decay, it isn't ruined. If you realize how much effort you put into your physical world—your exercise, diet, and health—how much more so should you invest in your soul, getting it into spiritual shape? At the end of the day, the only things you truly own are your spiritual accomplishments. In Hebrew, the author says, "Hakinyanim haruchaniyim, hem shelcha. Lo yishlol otam mimcha zulatecha." This means, "The spiritual acquisitions, they are yours. No one else can confiscate them from you." Unlike physical things, spiritual achievements are the only things you truly own. Therefore, the author says, "Don't get involved in the extras and luxuries you don't need in this world, but put the effort into the next." Don't make the excuse that "what comes to a fool will come to me too," because you understand more and know better. The author acknowledges that there's a lot to discuss on this subject and that he's only providing a few hints to think about and delve into. He encourages us to keep our eyes open to how the Torah also addresses these ideas. The more you think about this and focus on it, the more you'll realize what is truly important in this world and what your focus should be ...