Akavya ben M’halalel taught that one of the things to keep in mind that will prevent you from coming to sin is to know before Whom you will ultimately have to give a ‘Din V’cheshbon’ – judgment and reckoning. (Pirkei Avos / Ethics of the Fathers 3:1)
The Vilna Gaon explained that ‘Din’ reflects a judgment on what a person did with their time – what were their sins and good deeds. ‘Cheshbon’ goes further. It is a reckoning of what a person could have accomplished had they not wasted their time by sinning.
Par le rabbin Michael Skobac
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