On making a personal accounting of one's duties to G-d The author says: Since our previous discussion dealt with the essentials of repentance and its conditions, and making a spiritual accounting was one of those conditions, I saw proper to follow with a clarification of the matter of making an accounting with oneself, because this contains matters to arouse oneself for things beneficial in both worlds, as David, peace be unto him, said: "I reflected on my ways, and turned my feet unto Your testimonies" (Tehilim 119:59).
בְּחֶשְׁבּוֹן הָאָדָם עִם נַפְשׁוֹ לֵאלֹהִים. וְזֶה פֶּתַח הַשַּׁעַר:
אָמַר הַמְחַבֵּר מִפְּנֵי שֶׁקָּדַם מַאֲמָרֵנוּ בְּגִדְרֵי הַתְּשׁוּבָה וּתְנָאֶיהָ וְהָיָה הַחֶשְׁבּוֹן עִם הַנֶּפֶשׁ אֶחָד מִתְּנָאֶיהָ רָאִיתִי לִסְמֹךְ לָהּ בֵּאוּר עִנְיְנֵי הַחֶשְׁבּוֹן עִם הַנֶּפֶשׁ בַּעֲבוּר מָה שֶׁיֵּשׁ בּוֹ מֵעִנְיְנֵי הַהֶעָרָה לָהּ לְמָה שֶׁיֵּשׁ בָּהּ תַּקָּנָתָהּ בִּשְׁנֵי עוֹלָמִים כְּמוֹ שֶׁאָמַר דָּוִד ע״ה (תהלים קיט) חִשַּׁבְתִּי דְרָכָי וָאָשִׁיבָה רַגְלַי אֶל עֵדֹתֶיךָ.
On making a personal accounting of one's duties to G-d
The author says: Since our previous discussion dealt with the essentials of repentance and its conditions, and making a spiritual accounting was one of those conditions, I saw proper to follow with a clarification of the matter of making an accounting with oneself, because this contains matters to arouse oneself for things beneficial in both worlds, as David, peace be unto him, said: "I reflected on my ways, and turned my feet unto Your testimonies" (Tehilim 119:59).