This discussion is an exercise in Heshbon HaNefesh (soul-accounting), focusing on the need to approach our service of God with the same seriousness and focus we dedicate to our most important worldly tasks. The central lesson is that all our actions must be performed with our full heart and attention. The Three Categories of Divine Service The Chovot HaLevavot (Duties of the Heart) divides our service of God into three categories: Solely of the Heart: This includes internal spiritual duties like love and fear of God, faith, and trust. Both Body and Heart: This category includes mitzvot that involve both physical action and spiritual intention, such as prayer and Torah study. Solely of the Body: These are physical acts that require initial intent but not constant focus throughout the action, such as shaking the Lulav or performing the mitzvah of Sukkah . The Heart of the Matter: The Importance of Intention in Prayer The core of our service, especially prayer, is the heart. The prophet Isaiah delivered a powerful rebuke to the people, saying, "This people honors Me with its lips and with its mouth, but its heart is far from Me." Prayer without intention and focus is likened to a body without a soul—it is essentially dead. The Chovot HaLevavot offers a powerful parable: a servant invites a king to his home, but then disappears to gamble while the king waits alone. Similarly, we invite God into a meeting through prayer, but if our heart is not present, we are not truly there. This is why, as we say at the end of our prayers, "May the words of my mouth and the thoughts of my heart be acceptable before You." This is a bold request, as we are asking God to accept the thoughts that are often far from holy. To ensure our heart is present, the Chovot HaLevavot advises three mental preparations before we begin to pray: Know to Whom You Speak: Recognize that you are about to address the King of all kings. Understand Your Needs: Be clear on what you want from Him—your life, health, and sustenance. Choose Your Words Carefully: Consider the words you will use to make your requests. The Five Elements of True Prayer The words of our prayer are like the peel of an orange or the body of a person; the essence is the fruit and the soul. While the words are a vital tool, the true purpose is to ignite five fundamental feelings within the heart: Yearning: The soul's desire to connect with God. Humility: Humbly recognizing one's smallness before Him. Awe: Recognizing the greatness of the Creator. Praise: Thanking Him for all His kindness. Reliance: Casting all your burdens upon Him. Our sages created the siddur (prayer book) because they knew our hearts are fickle. The words help us organize and express these concepts. Although technically one can fulfill their obligation with thought alone, our words guide and anchor our thoughts. God has entrusted us with prayer, knowing that only we can truly know the sincerity of our own hearts. To live up to this trust, we must follow the counsel of the great sages, who would spend time before they prayed to clear their minds and prepare their hearts, recognizing that we are about to stand before a King who can read our innermost thoughts.

Welcome to our special edition on חובות הלבבות, שער חשבון הנפש (Duties of the Heart, The Gate of Self-Accounting), where we are discussing the eighth principle. This section of the book acts as a practical application of the concepts discussed in earlier chapters. Here, the author explores two distinct but related concepts of יחוד (Yichud), which means "oneness." The Two Concepts of Oneness The first concept is שער יחוד השם (The Gate of God's Oneness). This refers to the intellectual and emotional understanding that God is one and there is no other. This core belief is so fundamental that it is encapsulated in the first two of the Ten Commandments: "I am Hashem, your God," and "You shall have no other gods besides Me." As Rabbeinu Asher (the Rosh) teaches, for a Jew, belief in God is not a general concept; it must be a belief in the God of the Exodus from Egypt. This means recognizing that God is in complete control, down to the smallest detail of our lives, leaving no room for coincidence or human-attributed causes. This belief in God's oneness also means understanding that He has no physical form, likeness, or limitations. Furthermore, all the titles we attribute to Him—such as merciful, loving, or just—are His exclusively. While we are commanded to emulate these qualities, their true essence belongs only to God. The second concept is שער יחוד המעשה (The Gate of Oneness in Action). This refers to the necessary oneness of our own hearts in our service to God. Our intentions must be singularly focused on serving Him for His sake alone, not for personal gain or to avoid negative consequences in this world or the next. As the Mishnah in Pirkei Avot teaches, we should not serve our Master in order to receive a reward. While a reward will certainly come, it should not be our primary motivation. The Danger of Ulterior Motives The author provides a powerful analogy to illustrate this point. I will expound on it , Imagine a husband gives his wife a fur coat. If she discovers he did it with the hidden agenda of convincing her to move, her joy would turn to disappointment. Similarly, a boss would be offended to find his employee's gift was merely a calculated attempt to get a raise. These examples highlight a critical lesson: even with human relationships, we are hurt by ulterior motives. With God, who sees the innermost secrets of our hearts and has no need for us, our intentions must be pure. We should feel a sense of shame at the thought of serving God for personal gain. This idea is central to the High Holidays, when we crown God as King. The Zohar criticizes those who approach this period with self-serving demands, "barking like dogs" for wealth or children without truly focusing on God Himself. This lesson serves as a call to action—a spiritual reset. We must shift our focus to performing mitzvot for their own sake and studying Torah for its own sake. This is the essence of the eighth principle of self-accounting.

A Servant's Heart: The Seventh Reflection Welcome to the seventh installment of our חשבון נפש series. This reflection explores the profound concept of wholeheartedly accepting the condition of being a servant of God ( עבד השם ). Much of this is drawn from the teachings of the Hovot halevavot in the gate of service to G-d , and this is a brief review of its core ideas. What sparks the feeling of being a servant of God? It's the profound realization of the continuous blessings you receive from Him. This includes daily sustenance, guidance, wisdom, and compassion. King David captures this sentiment when he says, "I am Your servant" ( עבדך אני ), recognizing that God has given him understanding. When a servant truly grasps the constant benefits from his Master—who is always watching, in control, and even tests him to see if he'll make the right choices—he will strive to make those correct decisions. As the חובות הלבבות teaches, when a person thinks this way, God grants them a wonderful gift: a smile. Like a master who smiles upon a good and dedicated servant, God's favor brings "great benefits" ( הטובות הגדולות ) and "great light" ( האורים הגדולים ). This light is referenced in a verse we say on ראש השנה after blowing the שופר : "Fortunate is the nation that knows the message of the שופר ...God, we will walk in the light of Your face" ( אשרי העם יודעי תרועה, השם באור פניך יהלכון ). This is the same light mentioned in the ברכת כהנים prayer: "May God shine His face upon you" ( יאר השם פניו אליך ). This light is the direct result of being a good, dedicated servant. The Mutuality of Dedication The most crucial part of being an עבד השם is dedicating yourself wholeheartedly to His service. This devotion earns you a special status, as reflected in the verse from דברים : "You designated God as special today, and God designated you as special today" ( את השם האמרת היום והשם האמירך היום ). The גמרא in מסכת חגיגה 3 b explains this mutuality: We make God "the one and only" when we declare, " השם אחד " (God is one). God makes us "the one and only" when He says, "Who is like your nation, a unique nation on earth?" ( מי כעמך גוי אחד בארץ ). This special relationship means that the nations of the world will see that "the name of God is called upon us" ( כי שם השם נקרא עליך ) and will fear us. As the חובות הלבבות points out, a servant's reputation is directly tied to the greatness of their master. Since we are the nation of the Holy One, who is revered by all, we too should be revered. This reverence comes from our dedication to God, and our commitment to Him grants us that honor in the eyes of the world. The Path of a Servant In the future, the prophet ישעיהו says, "This one will say, 'I am God's'" ( זה יאמר להשם אני ). This speaks to the high level of closeness to God we can achieve. So, reflect on this. Don't listen to your evil inclination. Don't use your desires and thoughts improperly. Remember that God is looking into your heart. As the verse says, "God knows the thoughts of man" ( השם ידע מחשבות אדם ). He knows if you're truly striving to be His servant. We spend our days serving God, but do we truly have the awareness that He is watching us and looking to see if we are living up to the role of His devoted servants?

For a 10% discount on Rabbi David Sutton's new book A Daily Dose of Preparation for Yamim Noraim click the link below https://www.artscroll.com/Book s/9781422645086.html The Sixth Contemplation: Reclaiming Your Covenant with God This is an exploration of the sixth contemplation from Cheshbon HaNefesh (Accounting of the Soul), part of the Chovot HaLevavot (Duties of the Heart). This thought is meant to arise when a person feels the inclination to rebel against God's will. The core question is: How can we possibly break our covenant with God when everything else in creation upholds its own? Look around you. The sun, moon, and stars all follow their precise orbits. They obey God's word, as it says in Psalms, "L'olam Hashem D'varcha Nitzav BaShamayim" ("Forever, O Lord, Your word stands firm in the heavens"). A slight deviation in any of these systems—if the Earth were to shift its orbit or the oceans failed to heed their boundaries—would spell the end of humanity. This is the world we live in, one of perfect, unwavering obedience. Now, consider a more personal example: your own body. What happens when your heart, meant to beat rhythmically, stops? Or when parts of your body, meant to be still, begin to shake uncontrollably, as in Parkinson's? What if your senses—your eyes, ears, or taste buds—suddenly ceased to function? The breakdown of a single system causes profound discomfort and can even threaten your life. Given this, the author asks, how can a person not be embarrassed to break their own deal with God? We have a covenant of 613 mitzvot (commandments), yet we fail to keep our end of the bargain. Meanwhile, the very ground we walk on, the air we breathe, and the organs that sustain our life continue to follow God's commands, acting as "helpers" or "housekeepers" that tend to our every need. The King, the Minister, and the Servants The Chovot HaLevavot provides a powerful analogy to drive this point home. A king commands a group of servants to carry one of his ministers across a dangerous river. The servants are to do their job, while the minister is given a separate task, like waving a flag. The servants obediently perform their duty, risking their lives, but the minister ignores his command and relaxes instead. One of the servants confronts the minister, saying, "Imagine if we treated you the way you're treating the king! We would stop holding you up, and you would drown in this river. Turn around and ask for forgiveness. The king has conditioned our service to you upon your obedience to him." This parable helps us understand a deeper truth about the world. When our bodies or our surroundings seem to fail us, it's not always an external punishment. It's an internal breakdown of a system built on the conditions G-d made with us. Rabbi Miller would sometimes explain physical ailments as a lack of appreciation—"you didn't appreciate your teeth, so now you have a toothache." However, the Chovot HaLevavot suggests a different reason: if you don't serve the King, His servants—the organs of your body—may stop serving you. This concept is built into creation itself. God made a condition with the world: it would serve humanity if humanity, in turn, served Him. This is the essence of the blessings and curses described in the Torah. When the sea split for the Jews and then returned to its normal state, the Torah says, "VaYashav HaYam L'eitano" ("And the sea returned to its strength"). The Sages explain that the word לאיתנו "L'eitano" can be read as לתנאו "L'tnao," meaning "to its condition." The sea returned to the fundamental condition God set with creation—that it would listen to those who serve Him. The Or HaChaim HaKadosh elaborates on this, explaining that this is a built-in law of cause and effect. While God is infinitely patient and waits for us to do teshuvah (repentance), as described in Tomer Devorah , there comes a point when His "servants" will no longer tolerate our defiance. They will stop doing their part, and we will face the consequences. Therefore, let us take this to heart and choose to do teshuvah, returning to our proper place in the divinely-ordered world.

For a 10% discount on Rabbi David Sutton's new book A Daily Dose of Preparation for Yamim Noraim click the link below https://www.artscroll.com/Book s/9781422645086.html On Delayed Understanding This is a deep dive into the fifth contemplation from Sha'ar Cheshbon HaNefesh (Gate of the Soul's Accounting), a powerful and introspective series. Many of these contemplations are triggered by a real-life situation, a simple event that serves as a powerful metaphor. In this accounting the question we're meant to ponder is this: What should you think when you delay and push off understanding the Torah God gave us, and even worse, when you're complacent and it doesn't even bother you? Let's use an everyday example: prayer. We pray every single day, yet do we truly understand the meaning of the words? Does it bother us if we don't? During the season of Selichot (prayers of forgiveness), you might read a prayer you've said for years and suddenly realize you don't know what a certain word means. Maybe you look it up in a Hebrew-English text and discover you've been misunderstanding it all this time. Does that lack of understanding bother you? Compare this to how you react to other important documents in your life. If you receive a letter about a jury summons, your taxes, or a medical report and don't understand it, you're going to put in the effort to figure it out. If you're on vacation in a foreign country and get a parking ticket in a language you don't know, it will certainly bother you. You'll work hard to understand what it means and what action is required. We take the time to understand information from a human being, so how much more effort should we put into understanding God's Torah, which is our very life and our salvation? As the verse says, "Ki Hu Chayecha V'Orech Yamecha" ("For it is your life and the length of your days"). Rabbi Wolbe explains that when we say, "Ki Hem Chayeinu" ("For they are our lives"), it's not just poetry; it is a literal truth. The Chovot HaLevavot (Duties of the Heart) uses this analogy to speak directly to us, using the term " Achi " ("my brother"). He asks, "My brother , how could you allow this to happen? How can you ignore this? How can you be content with a superficial understanding and not delve deeper?" {The term "my brother" is a deliberate choice, just as Yacob Avinu used it when rebuking the shepherds who were wasting time at the well. As Rabbi Yaakov Kamenetzky taught, you have to connect with someone before you can give them rebuke. The Chovot HaLevavot knows this rule and creates a connection before delivering his message.} The prophet Daniel delivers a similar message when he says: "For the gods of silver and gold, copper and steel, wood and stone—that do not see, hear, or understand—you praised. But to God, in whose hand is your very soul and all your paths, you do not give glory?" There is an inherent disgrace in this. A story based on the teachings of the Pele Yoetz illustrates this perfectly: A man's wife bakes his favorite cake, while his daughter-in-law buys a cake from a bakery. The man pushes his wife's cake aside and eats the one from the bakery. When his wife starts crying, he asks what he did wrong. He's insulted her by rejecting her thoughtful gift in favor of something else. In the same way, we insult God when we choose to prioritize other things over His Torah . This is why King David, in Psalms, says of the righteous man, "B'moshav Leitzim Lo Yashav" ("He did not sit with scoffers"), but rather "Ki Im B'Torat Hashem Cheftzo" ("He desired His Torah"). The people who don't learn Torah are called "scoffers" because to "scoff" is to belittle. By sitting and engaging in idle chatter when you have the opportunity to engage with Torah, you are insulting it. We have a responsibility to show respect and importance to religious texts. With the High Holidays approaching, one of the most important texts we will read is the Malkhuyot, Zikhronot, and Shofarot —the central prayers of the Mussaf service—on which we are judged for the entire year. If a person had a court case or a major presentation, they would put in the time to properly prepare and understand what they were saying. Going into Rosh Hashanah without understanding the words of our prayers is like going to war without knowing how to use your weapon. To truly fulfill this contemplation, you must prepare. A great resource to help you is "Daily Dose of Preparation for the Yamim Noraim" from ArtScroll, a day-by-day guide to prepare for the High Holidays. It's a worthwhile book to use as you prepare and fulfill this חשבון . Go to https://www.artscroll.com/Books/9781422645086.html and place your order.

For a 10% discount on Rabbi David Sutton's new book A Daily Dose of Preparation for Yamim Noraim click the link below https://www.artscroll.com/Book s/9781422645086.html Acknowledging and Appreciating the Torah Welcome to our special Elul series on Hovot HaLevavot, Sha'ar Cheshbon HaNefesh . We're now up to the fourth spiritual accounting, which focuses on appreciating a gift from God that exists outside of ourselves: the Torah . The author of Hovot HaLevavot , Rabbi Bachya ibn Pekudah, explains that the Torah is meant to awaken us, to bring life to us in this world and the next. The Torah is described as "honored and faithful" ( נכבדת נאמנה ). As we say in Tehillim , "The testimony of God is faithful" ( עדות ה' נאמנה ). The Torah's loyalty and trustworthiness serve several crucial purposes: It Removes Our Spiritual Blindness: The Mesillat Yesharim by Rabbi Moshe Chaim Luzzatto compares a person who goes through life without their spiritual eyes open to a blind man walking on the edge of a cliff. The only thing that can remove this spiritual blindness is the Torah, which "brings us to be enlightened" ( תורה מביא לידי זהירות ). It Burns Away Foolishness: The Torah has the power to burn away a person's foolishness. This concept is illustrated by a story in Navi where a prophet sends foxes with torches through fields to burn them. Similarly, when a person teaches Torah to the masses, they are burning away their foolishness. It Enlightens Our Eyes: Even when we're not blind, darkness can obscure our path. The Torah lights our way, as we say, "Enlighten our eyes with Your Torah" ( והאר עינינו בתורתך ). It Brings Us Closer to God's Will: As we say, "Return us, our Father, to Your Torah" ( השיבנו אבינו לתורתך ), and then, "and bring us close, our King, to Your service" ( וקרבנו מלכנו לעבודתך ). We can't serve God or know what He wants until we learn His Torah. It Reveals God's Truth: God gave us a "Torah of Truth" ( תורת אמת ). Through it, we come to know God's truth and His very existence. It Guides Our Actions: The Torah tells us what we need to do in this world, giving us the tools for success in this life and the next. This is the meaning of the verse in Tehillim , "The Torah of God is perfect; it restores the soul" ( תורת ה' תמימה משיבת נפש ), and "it gladdens the heart" ( משמחי לב ). The Gift of Torah The Hovot HaLevavot then uses a powerful technique of imagining the Torah being taken away from you, only to be returned. We hear stories of people in concentration camps who traded their meager food rations for a single page of Gemara. Imagine how thankful you would be to someone who gave it back to you after you'd lost it. The author emphasizes that we are not talking about a person who gave us back the Torah, but God Himself—the Creator, who not only gave us the Torah but also arouses us to it and helps us understand it. Every day, when we sit down to learn, we don't realize that we say, " He gives the Torah " ( נותן התורה ), as God is continuously giving and teaching us the Torah. This concept is highlighted in a story about Rav Chaim Kanievsky. A convert on his way to conversion expressed second thoughts, telling Rav Chaim that he couldn't grasp the Gemara. He felt that since learning was so fundamental to Judaism, perhaps he wasn't fit to convert. Rav Chaim responded, "It's not your fault, you don't have a good teacher." When the convert protested that he had the best rabbi, Rav Chaim clarified, "A Jewish person has God as a teacher, He gives the Torah . When you convert, you will get that Teacher as well." The least we can do to show our appreciation for this great gift is to cling to the Torah and use it. A person who receives a gift shows appreciation by using it. Similarly, we must learn the Torah and keep its mitzvot (commandments). King David said in a verse, "I hurried and did not delay" ( חשתי ולא התמהמהתי ) in my love for Your Torah. "How sweet Your words are to my palate" ( מה נמלצו לחכי ). This is a fundamental point: we must appreciate the incredible gift God has given us in the Torah. This is why we are commanded to make a blessing every morning over the Torah, acknowledging that "He chose us from all the nations and gave us His Torah" ( שבחר בנו מכל העמים ונתן לנו את תורתו ). We ask that it be "sweet in our mouths" ( והערב נא ). We know the Beit HaMikdash (Holy Temple) was destroyed because the people did not make a blessing on learning the Torah, showing they did not appreciate this great gift. This, then, is the fourth gift we must account for: the Torah.

For a 10% discount on Rabbi David Sutton's new book A Daily Dose of Preparation for Yamim Noraim click the link below https://www.artscroll.com/ Books/9781422645086.html Reflection 3: The Gift of Intellect and Morality Welcome to our special Elul series on Cheshbon HaNefesh , or "internal accounting." This is our third reflection, focusing on the immense gift of intellect and noble character traits that God has bestowed upon us. With this gift, we are elevated above all other living creatures; we are not mere animals, but human beings endowed with the capacity for thought and recognition. To appreciate this gift fully, we must imagine its absence. Consider a person who, while fully aware of it, begins to lose their cognitive abilities—the onset of early dementia, for example. The horror of feeling one's mind slip away is unimaginable. Yet, imagine if a new, experimental drug could restore their cognition completely. This person's entire life would not be enough to thank the doctor who gave them their mind back. If that's the gratitude we'd feel toward a human, how much more should we feel toward God, who gave us our intellect in the first place? Our minds are a gift, as we recognize in the morning prayer, " Atah Chonen La'adam Da'at " ("You grant a person knowledge"). This phrase uses the term chonen , which is the same root as V'etchanan , Moses's plea for a free, unearned gift. Our intellect is a truly free gift. We also acknowledge this in the blessing " HaNoten L'sechvi Bina " ("Who gives the rooster understanding"), which is interpreted as God giving understanding to our own brains. Natural vs. Artificial Intelligence This sense of awe can be heightened by considering the difference between natural and artificial intelligence. We are often impressed by AI—the ability of a computer to process information and provide answers. Yet, as the Chovot HaLevavot teaches, we tend to be impressed by what is new and different, while overlooking the everyday miracles. Artificial intelligence requires vast global networks and immense data to function. Yet, our "natural intelligence" processes an even greater amount of complex information within our small brains. As Rabbi Shlomo Wolbe zt"l used to say, a human brain looks like nothing more than a "bowl of porridge," yet it possesses capabilities that a room-sized computer cannot replicate. While AI struggles with creativity and empathy, the human brain can be compassionate, empathetic, and imaginative. We should take a moment to be impressed by our own minds. The Three Foundational Gifts As we conclude this third reflection, let's recap the first three, which form a foundational unit: the creation and development of man. Existence : The first gift is our very being—the transformation from "nothing" into "something." Physical Form : The second is our physical body—a functioning human being with perfectly developed limbs and organs, not a mere jellyfish. Intellect : The third is our mind—the unique gift of intellect and the ability to think, understand, and possess good character traits. It's not enough to simply say "wow" to these gifts. The next step is to ask: "How can I reciprocate?" Basic gratitude, or Hakarat HaTov , dictates that we should seek ways to show our appreciation to God, who asks nothing in return. This can be through prayer, learning, acts of kindness, or even something as simple as following the laws of kashrut . God asks us to do these things not for His sake, but for ours, and the least we can do is try.

For a 10% discount on Rabbi David Sutton's new book A Daily Dose of Preparation for Yamim Noraim click the link below https://www.artscroll.com/Books/9781422645086.html A Call to Reflection: The Gift of Our Bodies Welcome to our special Cheshbon HaNefesh series for the month of Elul. This is our second reflection, focusing on what God has given us and the reciprocal debt we owe Him. Our last reflection focused on the gift of existence itself; this one considers the remarkable gift of our physical bodies. Consider a person who is bedridden or a paraplegic. While they exist, they lack full use of their body. In contrast, God created us with a perfect, intricate design. He assembled every organ and system—from the cardiovascular to the digestive—in our mothers' wombs, a process beyond human comprehension. A baby is born with tiny toes, perfect toenails, and all the essential organs—a heart, a kidney, a spleen—working in harmony. This is a profound testament to God's handiwork. God also provides the sustenance needed for this development, nourishing us from the moment of conception out of sheer kindness. Now, imagine for a moment what it would be like if you were missing something essential. What if you were blind? Or imagine tying your hands behind your back and trying to get through a single hour of your day. How would you shower? How would you drive? Or what if you couldn't walk? Imagine, after experiencing that struggle, someone could suddenly restore these abilities to you. How much gratitude and praise would you offer that person? How much would you be compelled to follow their every command? This thought exercise offers a glimpse into the gratitude we should feel toward God, who created our limbs and organs perfectly. As the great figures of our tradition understood, we should be drawn to God's will. Iyob tells God, "You formed me like clay, and you will return me to dust." King David says, "You formed my kidneys." And Esther says, "You drew me out from the womb." They all looked back and appreciated what God did for them. The Wisdom of the Greats There's a famous story about the great sage Ibn Ezra, who was extremely poor. His friend, Rabbi Yehuda HaLevi, wanted to help him. One day, as Ibn Ezra was walking to synagogue, Rabbi Yehuda planned to throw an envelope of money in his path. Hiding behind a bush, he waited for the perfect moment. As the envelope was about to land, Ibn Ezra suddenly closed his eyes and began tapping his cane, walking right past the money. When asked why he did this, Ibn Ezra explained, "This morning I said the blessing 'Pokeach Ivreem' (He who opens the eyes of the blind). I wanted to imagine what it would be like if I couldn't see, so I closed my eyes." Of course, God intervened at that exact moment, ensuring he didn't see the money, so he would remain in his state of poverty. This story teaches us a valuable lesson: the greats understood that to truly appreciate something, you must first imagine its absence. This is the practice we should adopt during the month of Elul. Take time to reflect on the immense gifts God has given you—starting with the miracle of your own body. Tomorrow marks the second day of our 30-day journey. We'll be doing a double dose on Friday to get in all 30 reflections.

For a 10% discount on Rabbi David Sutton's new book A Daily Dose of Preparation for Yamim Noraim click the link below https://www.artscroll.com/ Books/9781422645086.html The First Step in Cheshbon HaNefesh : Reflecting on Existence Welcome to our Elul series on Cheshbon HaNefesh (Spiritual Accounting), based on Chapter 3 of Chovot HaLevavot . This chapter explores different triggers for introspection, prompting us to consider what we owe God. The first point of reflection is the beginning of our own existence. The author reminds us that we were not always here. God brought us from non-existence into being, a concept described as ma'ayin l'yesh , or "something from nothing," just like the initial creation of the universe. In a personal sense, each of us is a microcosm of this act. We didn't exist, and God brought us into being not because we earned it or because He owed us anything. Rather, our very existence is an act of pure kindness and generosity. This is a fundamental proof that God's ultimate goal is our best interest. He not only brought us into existence but elevated us above the rest of creation. We are not animals, plants, or stones; we are beings of importance and potential. This alone is reason for profound gratitude. We must thank God not just for what He does for us, but for the very fact that we exist and continue to exist. The Parable of the Benefactor Chovot HaLevavot provides a powerful parable to illustrate this point. Imagine a baby abandoned on the road and rescued by a compassionate stranger who raises him to adulthood. How much does this person owe his benefactor? Everything. He would be obligated to do anything asked of him. Earlier in the sefer compares this to a person who was rescued from a pit at age 20. The second person would feel far more gratitude because he was already an independent being before the rescue. The first, rescued as a baby, was raised under the constant benevolence of his benefactor and might have become so accustomed to it that he never truly appreciated the gift of life he was given. This is a mirror of our own experience. We are so used to being in this world that we take our existence for granted. We don't contemplate the sheer grace of simply being here. A Message of Reciprocity and Gratitude Moshe Rabbeinu, in his final address in Parshat Ha'azinu , asks: "Is this how you repay God, O dull and unwise people?" ( הֲלַהשֵּׁם תִּגְמְלוּ־זֹאת עַם נָבָל וְלֹא חָכָם ). The term "naval" refers to a person who is ungrateful. Moshe's words are a direct rebuke, urging us to recognize and appreciate the gift of life and the immense kindness behind it. The author stresses that God's act of creation was "without any preceding merit" ( ללא יתרון שקדם לו ). While a popular song suggests that God "needs every Jew," we must be careful not to fall into the mistaken belief that He truly needs us. As the Zohar explains, God creates the illusion of needing us so that we can earn our reward in the next world and not feel like we are receiving "bread of shame"—a gift we didn't work for. Rabbi Yerucham Levovitz makes a similar point regarding the lighting of the Menorah: God, the source of all light, asks us to light a candle to make us feel like we are a part of the process, but we must never forget the true source of the gift. As we begin this month of Elul , the first step of our spiritual accounting is to contemplate this fundamental truth: God brought us into existence out of pure kindness, and the greatest act of reciprocity is to acknowledge this by living a life of gratitude and spiritual awareness.

Welcome to a new series of lessons on D aily Bitachon , which will take us through the month of Elul. This will be a 30-day program, with lessons on Sundays and a double dose on Fridays. Our goal is to go through the 30 Cheshbonot , or 30 accountings, found in the book Chovot HaLevavot , in the section called "Sha'ar Cheshbon HaNefesh" (the Gate of the Soul's Accounting). What Is a "Cheshbon HaNefesh"? When we typically think of a Cheshbon HaNefesh —an internal accounting—we tend to focus on things like, "How many good things did I do today versus bad things?" But Chovot HaLevavot takes a different approach. The author compares it to a business: you track what's coming in, what's going out, and what you owe. The core question isn't, "How many mistakes did I make?" but rather, "Do I reciprocate for all that I've received from God?" This is the eighth of the ten "gates" in Chovot HaLevavot . The previous gate was on repentance, and the author connects this topic to repentance, explaining that a proper Cheshbon HaNefesh is one of the conditions for true repentance. He brings a verse from Psalms, where King David says, " Chishavti drachai ," "I made an accounting of my ways," and because of that, " Va'ashiva ragli el edotecha ," "my feet returned to Your statutes." The Importance of Cheshbon HaNefesh in Elul The Zohar teaches that every night before you go to sleep, you should do a Cheshbon HaNefesh , a daily accounting. It refers to those who do this as "masters of accounting." Rabbi Chaim Yosef David Azulai ( the Chida ) writes in his book, Avodat HaKodesh , that even if we don't do this all year, we should do it during the month of Elul, which he calls these "awesome days." Understanding Our Debts The concept of Cheshbon HaNefesh is about a person figuring out what they have and what their debts are—what their chovot are. A story is told about Rabbi Chaim Kanievsky, who left his son's wedding early. When asked why, he said he had to take care of his chovot . His in-law initially thought he had debts from the wedding, but it turned out that Rabbi Kanievsky was referring to his daily responsibilities of Torah study. For him, those were his debts. The question then becomes, "How do I figure out what my debts are?" The answer depends on your unique life experience. The more God has blessed you or revealed to you, the greater your responsibility is. Grasping What You Can't Yet Do The author of Chovot HaLevavot gives us one more key piece of advice: once you figure out your debts, do what you can. But what about the things you can't do yet? He says, " grasp it with your knowledge and desire it. " He brings a verse from King David that says the words of Torah are " nechmadim mi'zahav u'mifaz rav "—more desirable than precious gold. The author explains this with a beautiful analogy: just as someone might look at a fancy car or a piece of expensive jewelry they can't afford and desire it, so too can we desire higher spiritual levels that we're not ready for yet. A person who acts this way and hopes for higher levels, the author says, " God will judge favorably " because He sees their sincerity and their desire to grow. This is our introduction to "Sha'ar Cheshbon HaNefesh," a 30-unit journey we invite you to take with us. If you are interested in additional resources, check out our book The Daily Dose of Preparation for the Yamim Noraim . It offers 40 lessons to prepare for Rosh Hashanah and Yom Kippur. A link to order the book will be included with this class. https://www.artscroll.com/Books/9781422645086.html