The Rambam (Rabbi Moshe Maimonides, Spain-Egypt, 1135-1204) writes that God’s judgment of the world and of individuals is based on a simple equation, whereby one’s sins and Misvot are weighed against each other. If one’s Misvot, in terms of both quantity and quality, outweigh his transgressions, then the scales are tipped in his favor, and he earns a favorable judgment.
The Sefer Haredim relates a story of Rabbi Yosef Giktilya, who, on his deathbed, was going in and out of consciousness. At one point, he saw two people piling materials onto two sides of a scale. One person was loading his Misvot onto one side, and the other was stacking his sins onto the second side of the scale. The two sides were perfectly balanced. When Rabbi Yosef awoke, he asked those around him to bring him his Tefillin. He put on his Tefillin, and this Misva tipped the scales in his favor.
Therefore, during the period of Aseret Yemeh Teshuba (Ten Days of Repentance), when we are being judged, it behooves us to seize every opportunity to fulfill Misvot, in order to tip the scales in our favor. For example, we must take advantage of every "Amen," "Barechu" and "Kaddish" in the synagogue so we can add Misvot to the scale and thereby earn a favorable judgment. Every Misva opportunity that comes our way should be approached as the "deciding vote" in the critical judgment that we all face during this period.
Additionally, we can earn more Misvot by sincerely desiring the opportunity to fulfill those Misvot which we are unable to perform. The Sages teach that whenever a person plans to perform a Misva, but is unable to do so due to circumstances beyond his control, he nevertheless receives credit for the Misva. A remarkable example of this concept appears in the Sefer Hasidim (222; listen to audio recording for precise citation), which tells of a period of religious persecution during which many Jews were killed "Al Kiddush Hashem" (for the sake of their faith). There were many others who prepared to surrender their lives but were ultimately saved. One of the murdered victims, a man named Rabbi Shabtai, appeared in a dream to a refugee by the same name, and informed him that all those Jews who had planned to surrender their lives but were eventually rescued have earned a share in Gan Eden. Since they had intended to fulfill the Misva of Kiddush Hashem (sanctifying God’s Name), they are given credit for that Misva even though in the end their lives were spared. Indeed, the Zohar and Sha’ar Ha’kavanot mention that when one recites the verse, "Shema Yisrael Hashem Elokenu Hashem Ehad," he should have in mind that he is genuinely prepared to give his life for God. If one has this sincere intention, then he is rewarded as though he has actually surrendered his life "Al Kiddush Hashem."
The Ye’arot Debash (work by Rabbi Yehonatan Eibshitz, 1690-1764) applies this principle to the Misva of Sisit, which nowadays we perform without the Techelet dye, as we do not have access to the special dye required. When one dons his Tallit, the Ye’arot Devash writes, genuinely feeling the desire to fulfill the Misva in its highest form, with the Techelet dye, then he is credited with fulfilling the Misva with Techelet. If a person sincerely wishes to perform the Misva of Techelet, then he is considered as having fulfilled the Misva even though practically he is unable to do so. Likewise, when a person recites the Korbanot section in the morning prayers, and sincerely feels a desire to offer the sacrifices described in this section, he is given credit for offering these sacrifices, even though we cannot actually do so in the absence of the Mikdash.
It is told that Rabbi Yisrael Salanter (1810-1883) once approached a man and spoke to him about the importance of the Kollel and how much money is needed to fund it. After he finished speaking to the man, somebody else came to Rav Yisrael and asked whether the man to whom he had spoken was a wealthy person, who could potentially donate a large sum to the Kollel. Rav Yisrael answered that to the contrary, the man was a destitute pauper.
"Why, then, did you talk to him about the Kollel?" the person asked, curiously. "If he has no money to donate, why did you take the time to solicit from him?"
"Just because he’s poor," the Rabbi explained, "that doesn’t mean that he should not have the opportunity to earn the Misva of supporting Torah learning!" Rav Yisrael spoke to him about the importance of supporting the Kollel so that the man would sincerely desire to donate. Despite his inability to make a donation, he would be credited with the Misva by virtue of his genuine desire.
Thus, we can help ourselves during the period of Aseret Yemeh Teshuba by contemplating the Misvot which we wish to perform but are unable to do so. We will then receive credit for not only the Misvot which we actually perform, but even for those which we want to perform but cannot.
