Welcome to our special series on Chovot HaLevavot (Duties of the Heart). This is our 13th cheshbon , or day of introspection, in a 30-day journey. The purpose of today's practice is to ask ourselves, "How much of the debt we owe for the countless gifts God has given us have we repaid?" These gifts include the talents and abilities we've been granted. Chovot HaLevavot uses a powerful metaphor to illustrate this point. The Parable of the Servant A master gives his servant a field to plant and all the seeds he needs. However, the servant only plants half the field, using the rest of the seeds for his own personal needs—making oatmeal cereal, for example. One day, the master arrives and discovers the field is only half-planted. When confronted, the servant admits his negligence. Together, they calculate the missing seeds and the master demands that the servant not only repay the cost of the seeds but also the lost profit from the unplanted portion of the field. This debt is extremely difficult for the servant to pay back. Applying the Lesson to Our Lives This story serves as a cheshbon ha'nefesh —a reckoning of the soul. We must ask ourselves how this parable applies to us. God has granted us so much: a mind to comprehend Him and His Torah, and talents to fulfill our obligations. Yet, a close look reveals that we haven't properly used all the gifts He's given us. We continue to receive His favors while misusing the resources He has entrusted to us. The time has come to make a change. We cannot squander our lives on worldly luxuries when God has given us the tools we need to accomplish our mission. Any time or talent that we misuse will result in a lack of resources later on. Some people make excuses for their inaction, but we must not rely on "if onlys" or "maybes." We might say, "If only I had more money or more wisdom, I would fulfill my obligations to God." This isn't true, because God gives us exactly what we need right now. A famous story about Rabbi Yisroel Salanter and his student, Rabbi Naftali of Amsterdam, highlights this point. On Purim, Rabbi Naftali, feeling a bit high-spirited, told his teacher, "If I had the mind of the Shaagat Aryeh, the heart of the author of Yesod V'shoresh HaAvodah , and your purified character, then I would be able to serve God properly." Rabbi Yisroel responded simply, "With your mind, your heart, and your character, you can be a true servant of God." God has given us everything we need. You might think you need more money, but Chovot HaLevavot , in Shaar HaBitachon (The Gate of Trust), calls this a mistake. It likens this mindset to a pawn broker who says, "I need to have everything in place before I can start serving God." Don't trust this kind of thinking. You don't need "cash on delivery" before you begin. You Must Repay: King Solomon writes in Proverbs, "No one scorns a thief who steals to feed himself when he is hungry, but he must nonetheless repay when he is caught." We may have excuses for our actions, like "I was hungry," but this does not excuse the misappropriation of our God-given resources. Time Is a Gift: Look at life as a gift of time that you must repay your Creator for daily. Don't leave today's tasks for tomorrow, as it will only become harder to repay your debt. You'll find that at the end of your days, your excuses will be refused and your alibis rejected. Rav Scheinberg once explained the difference between a gold watch and a gold watch case. The case, he said, is always less expensive than the product inside. However, in this world, time is the most precious commodity, and therefore its "case"—the gold we use to protect it—is made of gold. This world is like a marketplace where people gather and then leave. Those who profit rejoice, and those who lose regret ever coming. The book of Kohelet reminds us, " Remember your Creator in the days of your youth, before the days of affliction come ." We have resources and qualities. The verse, "Kaved et Hashem me'honecha" ("Honor God with your assets"), from Proverbs 3:9, can be understood in a deeper way. The Tosafot in Kiddushin references a Midrash that suggests the letters hei and chet are interchangeable. This means the verse can also be read as, " Kaved et Hashem m'ma shechanancha " ("Honor God with what He has gifted you"). This applies to any talent you have. If you have a beautiful singing voice, use it for God. If you have artistic abilities, use them. Whatever God has given you—these are your seeds to plant. Our 13th cheshbon is to ask ourselves, "Am I truly using my seeds and my abilities to their fullest potential?