Q. Kvod Horav, as we are approaching very fast Elul, what is most important for one to do?

A. Last year we mentioned a question sent by a busy accountant. “Should a person before the Yemei Hadin create a list of all items that he thinks should be changed and improved during the incoming Yamim Noraim. He suggested dividing it all into three groups.

Firstly, the ones that are likely doable and he can easily accomplish. Then, the ones that are still possible but difficult, since they require effort and persistence. And lastly, the group of those that are very likely not possible to be done, at least not in the near future.

The question was, is there a benefit to include the third group, after all they are unlikely possibilities or maybe we can say that it pays to show the whole complete picture.

Why? Because when a person truly desires to perform a mitzvah but he is prevented from doing so by circumstances that are completely beyond his control, Hashem considers it as if that person had, in fact, performed that mitzvah. (Brochos 6a). So at least he tried and he may be rewarded as if he had.

To what we answered: Horav Shlomo Miller’s Shlit’a opinion is that the suggestion is plausible and even more recommended when applied to mitzvos that deal with the help and benefit of others, as times and opportunities may suddenly change.

Rabbi A. Bartfeld as revised by, Horav Dovid Pam, Horav Chanoch Ehrentreu and Horav Kalman Ochs Shlit’a