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Thus it became clear to me that all the roots of deeds which one intends for His Name are founded on purity of heart and mind and singleness of mind. Where the motive is tainted, good deeds, however numerous and diligent, are not accepted; as Scripture says "even when you make many prayers, I will not hear. Wash yourselves, make yourselves clean; put away the evil of your doings from before My eyes; cease to do evil" (Isaiah 1:16). And, "but the matter is very near to you, in your mouth and in your heart, that you may do it" (Deut. 30:14), and "give Me your heart, and let your eyes keep My ways" (Prov. 23:26). And our wise men have said: "if you give Me your eyes and heart, I know that you are Mine" (Yerushalmi Berachos 1:5); and Scripture says "you shall not wander after your hearts and after your eyes" (Numbers 15:39), and "with what shall I come before the L-ord and bow myself before G-d on high? Shall I come with Olah offerings?" (Micha 6:6), and the answer given was "He has told you, O man, what is good, and what the L-ord demands of you; but to do justice, to love kindness, and to walk humbly with your G-d" (ibid 6:8); and "but let him that glories glory in this, that he understands and knows Me, that I am the L-ord doing kindness, justice, and righteousness" (Jer. 9:23). The explanation is that a man who glories should glory in comprehending G-d's ways, recognizing His beneficence, reflecting on His creation, realizing His might and wisdom, as manifested in His works. All these verses which I have brought are proofs on the obligatory character of the commandments of the heart and the discipline of the soul.