Spiritual account-taking means the deliberation of a man on his torah and worldly affairs between his nefesh (bodily soul/emotional side/will) and his intellect, so that one may know what one has and what one still owes of his duties. (this will be clarified through examples).
The prophet (Moshe) has already exhorted us on this in saying: "Know therefore this day, and establish it in your heart that the L-ord he is G-d" (Devarim 4:39), and David, peace be unto him, said: "O taste and see that G-d is good" (Tehilim 34:9), "know the G-d of your father and serve Him.." (Divrei Hayamim 28:9), and "Be you not as the horse, or as the mule, which have no understanding" (Tehilim 32:9).
It was said of one who did not examine his matters and did not account with himself on them: "None returns it to heart, neither is there knowledge nor understanding to say" (Yeshaya 44:19), and "They remembered not His hand [nor the day when He delivered them from the oppressor]" (Tehilim 78:42), and "Remember the days of old..." (Devarim 32:7), and "I remember the days of old [I meditate on all Your works; I ponder on the work of Your hands]" (Tehilim 143:5), and "I will get my knowledge from afar [and will ascribe righteousness to my Maker]" (Iyov 36:3).
אֲבָל הַחֶשְׁבּוֹן עִם הַנֶּפֶשׁ הוּא הִשְׁתַּדְּלוּת הָאָדָם בְּעִנְיְנֵי תּוֹרָתוֹ וְעוֹלָמוֹ בֵּינוֹ וּבֵין שִׂכְלוֹ כְּדֵי שֶׁיֵּדַע בָּזֶה מָה שֶׁיֵּשׁ לוֹ וּמָה שֶׁיֵּשׁ עָלָיו מִן הַחוֹבוֹת.
Spiritual account-taking means the deliberation of a man on his torah and worldly affairs between his nefesh (bodily soul/emotional side/will) and his intellect, so that one may know what one has and what one still owes of his duties. (this will be clarified through examples).
וּכְבָר הִזְהִירָנוּ עַל זֶה הַנָּבִיא ע״ה בְּאָמְרוֹ (דברים ד) וְיָדַעְתָּ הַיּוֹם וַהֲשֵׁבֹתָ אֶל לְבָבֶךָ כִּי ה׳ הוּא הָאֱלֹהִים וְגוֹ׳ וְאָמַר דָּוִד ע״ה (תהלים לד) טַעֲמוּ וּרְאוּ כִּי טוֹב ה׳ וְאָמַר (ד״ה א כח) דַּע אֶת אֱלֹהֵי אָבִיךָ וְעָבְדֵהוּ וְאָמַר (תהלים לב) אַל תִּהְיוּ כְּסוּס כְּפֶרֶד אֵין הָבִין.
The prophet (Moshe) has already exhorted us on this in saying: "Know therefore this day, and establish it in your heart that the L-ord he is G-d" (Devarim 4:39), and David, peace be unto him, said: "O taste and see that G-d is good" (Tehilim 34:9), "know the G-d of your father and serve Him.." (Divrei Hayamim 28:9), and "Be you not as the horse, or as the mule, which have no understanding" (Tehilim 32:9).
וְאָמַר בְּמִי שֶׁלֹּא הִסְתַּכֵּל בְּעִנְיָנָיו וְלֹא חִשֵּׁב עִם נַפְשׁוֹ עֲלֵיהֶם (ישעיהו מ״ד:י״ט) וְלֹא יָשִׁיב אֶל לִבּוֹ וְלֹא דַעַת וְלֹא תְבוּנָה וְאָמַר (תהלים עח) לֹא זָכְרוּ אֶת יָדוֹ וְאָמַר (דברים לב) זָכֹר יְמוֹת עוֹלָם וְאָמַר (תהלים קמג) זָכַרְתִּי יָמִים מִקֶּדֶם וְאָמַר (איוב לו) אֶשָּׂא דֵעִי לְמֵרָחוֹק:
It was said of one who did not examine his matters and did not account with himself on them: "None returns it to heart, neither is there knowledge nor understanding to say" (Yeshaya 44:19), and "They remembered not His hand [nor the day when He delivered them from the oppressor]" (Tehilim 78:42), and "Remember the days of old..." (Devarim 32:7), and "I remember the days of old [I meditate on all Your works; I ponder on the work of Your hands]" (Tehilim 143:5), and "I will get my knowledge from afar [and will ascribe righteousness to my Maker]" (Iyov 36:3).