(Mishnah): Whoever performs a Mitzvah, he is given good and longevity (in the next world) and he inherits the "Land of Life'' (in the next world).

Whoever does not perform a Mitzvah, he is not given good and longevity and he does not inherit the Land of Life.

Whoever has not learned Scripture and Mishnah and does not do business pleasantly and honestly, he does not contribute towards a healthy society.

The pasuk states about one who does all of these three things (Koheles 4, 12), "...a three-ply thread is not easily severed''

(Gemara): Could it be that one who sits idly and does not transgress a prohibition is given reward as if he has done a Mitzvah?

Rather, if a person has an equal number of Mitzvos merits and liabilities and he performs one Mitzvah, he is given good and longevity and he inherits the "Land of Life''. If he instead performs one prohibition, he is not given good and longevity and he does not inherit the Land of Life.

Question (Mishnah in Maseches Makos): Whoever sits and does not transgress a prohibition, he is given reward as if he performed a Mitzvah.

Answer (R. Zeira): It refers to when an actual possibility to transgress came to his hands and he did not do it.

Answer #2 (R. Yosi bei R. Bun): It refers to if he chose a specific Mitzvah that he always fulfilled and he had never overlooked it.

Question: What would be an example of such a Mitzvah?

Answer (R. Mar Ukvan): Honoring one's parents.

R. Mana: The pasuk states (Tehilim 119, 1), "Fortunate are those whose ways are wholesome, who walk with the Torah of Hashem'' - if a person's way is wholesome, that sit and refrain from committing a sin, it is as if they have walked in the Torah of Hash-m and actually performed a Mitzvah.

R. Avun: The pasuk there (3) states, "They have also done no crime, as they have walked in His ways'' - if a person did not do a crime, it is as if they have walked in His ways and performed a Mitzvah.

R. Yosi bei R. Bun: What is the meaning of the pasuk (Tehilim 1, 1), "Fortunate is the man who has not walked in the counsel of the wicked''? Since has walked in the counsel of the wicked, it is as if he has walked in the counsel of the righteous.