What is "Me'uvas Lo Yuchal Liskon"?
Brachos 26a: It is one who missed Keri'as Shema or Tefilah in the evening or morning. R. Avigdor - this is for Mezid. If b'Shogeg he omitted Tefilah, afterwards he prays an extra Tefilah.
Sukah 27a: It is one who did not eat in a Sukah on the first night of Sukos.
Chagigah 9a #1: It is one who did not offer Korban Chagigah during the Regel.
Rashi citing Chagigah 9a #2: It is one who had Bi'ah with Ervah and fathered a Mamzer.
Rashi citing Chagigah 9a #3: It is a Chacham who separated from the Torah. He was initially straight, and became crooked. R. Avigdor - the Gematriya of "Me'uvas Lo Yuchal" is 613, like b'Torah, or b'Talmidei Chachamim 1 .
Rashi: What one made crooked in his lifetime, he cannot fix it after death. One who toiled on Erev Shabbos, he will eat on Shabbos (Avodah Zarah 3a).
Ibn Ezra: Me'uvas is Pa'ul conjugation, like Medubar (Tehilim 87:3). Liskon is Po'el Omed (the action applies only to the subject). What has a crooked nature, it cannot be fixed.
Rashbam: If one made his deeds crooked, he cannot make his deeds proper like initially in front of Hashem.
Ri Kara: Folly causes a fool to do something crooked that cannot be fixed. Refer to 1:15:2:8.
Rid: Man toils all his days, and in the end he is left with nothing - this is crooked and ruined. He cannot fix it.
Seforno: Something sprouting up, and immediately turns crooked from the line of ascent and turns towards descent, it cannot return to the line of ascent and proper growth.
Metzudas Tziyon: Me'uvas is something ruined, like "v'Derech Resha'im Ye'aves" (Tehilim 146:9).
The latter is 614. R. Avigdor often says that Gematriyos are equal when they differ by one. Here, we can say that if we add one for each word, both of them are 616. (PF)
What is "v'Chesron Lo Yuchal Lehimanos"?
Brachos 26a: It is one who did not join his friends in doing a Mitzvah.
Rav Sadya Gaon: What is lacking will not be included in the count.
Rashi, Targum: He omitted himself from the count of Kosher people - he cannot be counted with them in receiving their reward.
Ibn Ezra #1: One who lacks, he cannot be counted with the complete. "V'Chesron" is like u'Va'al Chisaron; the word Ba'al is omitted.
Ibn Ezra #2: Chesron is an adjective, like Rishon and Acharon.
Ibn Ezra #3: This refers back to Me'uvas. The first half of the verse discusses what has a crooked nature, and the latter half discusses what is crooked due to a lack. If he was born so according to the Ma'arachah, he cannot complete himself, so his investigation into the Toldos of Meleches Shamayim (13) is futile. This applies to most people and their deeds.
Rashbam: If he omitted something, it cannot be counted with the remainder.
Ri Kara: Folly causes a fool to omit something that cannot be counted later. I saw this, and took Musar from it.
Rid: Something that lacks, it cannot be counted with the complete and proper.
Seforno: Man is the most esteemed species. There is a lack of matters essential for his existence, e.g. food and clothing; the details cannot be counted. How many labors did Adam ha'Rishon toil until he ate bread, or wore a garment (Brachos 58)!