Merit has fruits as well as principal; sin has principal but no fruits. (Fruits means paying back more than is deserved for the act that was done.)

Merit has fruits as well as principal, as the pasuk states (Yishayah 3:10), "Praise the righteous man as he is good, as the fruit of their deeds they shall eat.''

Sin has principal but no fruits, as the pasuk states (Yishayah 3:11), "Woe to the wicked [who does] evil, for the recompense of his hands shall be done to him.''

So how do we understand the pasuk (Mishlei 1:31), "They will eat of the fruit of their way, and from their counsels they will be satiated''? Rather, every sin that produced fruit (meaning that, for example, if an important person made a Chilul Hash-m and others learned from him and sinned), it has fruit; if it did not produce fruit, it does not have fruit.

If a person planned to do a Mitzvah, but could not do it, Hash-m views it as if he did it. But if a person planned to do a sin but could not do it, Hash-m does not view it as if he did that sin.

A Mitzvah is learned from the pasuk (Malachi 3:16), "Then the God-fearing men spoke to one another, (and Hash-m listened and heard it. And a book of remembrance was written before Him for those who feared Hash-m) and for those who valued (literally: thought of) His name highly. (We expound from this - even if a person thought to do a Mitzvah etc.)

A sin is learned from the pasuk (Tehillim 66:18), "If I saw iniquity in my heart, Hash-m does not hear it.''

This rule applies to a Jew, but for a gentile it is the opposite - for a good deed, Hash-m does not view it as if he did it; for a sin, Hash-m views it as if he did it; as the pasuk states, when the king tried to save Daniel from being thrown into the lion's den (Daniel 6:15), "and until sunset, he tried to save him'' and it does not say, "he saved him''. (This shows that even though the king planned to do a good deed, it was not viewed as if he did it.)

But when a gentile plans a sin, it is viewed as if he did it, as the pasuk states (Ovadiah 1:9-10), "...(so that every man will be cut off from the Mountain of Esav) by the slaughter. Because of the oppression of your brother Yaakov...'' (The end of the pasuk 9 'by the slaughter' are expounded to be referring to Esav slaughtering Yaakov.) Did Esav slaughter Yaakov? Rather, their intent to do so is viewed as if they did it.

(Baraisa) (R. Shimon ben Yochai): If person was completely righteous throughout his life and at the end he rebelled, he lost everything he did, as the pasuk states (Yechezkel 33:18), "When a righteous man repents of his righteousness and commits injustice (he will die because of them).''

(R. Shimon ben Lakish): That is only when he regretted his original deeds.

(Baraisa continues): If a person was completely evil throughout his life and at the end he repented, Hash-m accepts him, as the next pasuk states, "And when a wicked man repents of his wickedness and performs justice and righteousness, he shall live because of them.''

(R. Yochanan): Not only this, but all of his sins are considered to be merits, as the pasuk states (Tehillim 45:9), "Myrrh and aloes and cassia (different types of spices) are all your garments {rebellions}'' - all of your rebellions are now like these spices.

If a person has mostly merits and some sins, he is punished for his small number of 'light' sins in this world in order to give him his reward in the world to come. But if a person has mostly sins and some merits, he is rewarded for his small number of 'light' merits in this world in order to give him his punishment in the world to come.

But one who 'throws off the yoke', one who 'negates his covenant' and one who 'reveals face in the Torah' (these terms will soon be explained), even though he has performed good deeds, he is punished in this world, but the principal punishment is in the world to come.

Idolatry and illicit relations - there was a dispute between R. Yona and R. Yosi - one viewed them as 'light' sins and one viewed them as 'severe' sins. What is the case? If he repented, nothing stands in the way of repentance (not even if the sins were severe). Rather, it is referring to one who did not repent and he died with afflictions.

Mishnah in Sanhedrin: The following have no portion in the world to come - one who says that there is no source in the Torah for the Revival of the Dead; one who says that the Torah did not come from Heaven and an Apikores (one who disgraces the Torah and its learners).

(R. Akiva): Even one who reads heretical books and one who (spits on and) says an incantation on a wound, as the pasuk states (Shemos 15:26), "all the sicknesses that I have visited upon Mitzrayim I will not visit upon you, because I, Hash-m, heal you.''

(Abba Shaul): Even one who verbalizes the four-letter Name of Hash-m.

(Baraisa in Sanhedrin): They added to them - one who 'throws off the yoke', one who 'negates his covenant' and one who 'reveals face in the Torah' do not have a portion in the world to come.

One who throws off the yoke - he says, "There is a Torah, but I don't feel it important to fulfil.'' One who negates the covenant - this is one who stretches his skin to cover up the place of his circumcision (in order to appear uncircumcised). One who reveals face in the Torah - this is one who says that the Torah was not given from Heaven.

Question: Didn't the Mishnah already teach - 'one who says that the Torah did not come from Heaven'?

Answer: Rav Chananyah of Netunya taught a Baraisa before R. Mana - the Baraisa actually means - he transgresses the Torah in public - such as Yehuyakim, King of Yehuda and his friends.

One who has mostly merits inherits Gan Eden; one who has mostly sins inherits Gehinnom. If his merits and sins were completely equal - R. Yosi says - the pasuk does not say 'He bears sins'; it says 'He bears a sin' - Hash-m snatches one of the sins (from the scales) and the side of merit wins.

(R. Elazar disagrees): The pasuk states (Tehillim 62:13), "And You, Hash-m, have kindness, for You repay a man according to his deed.'' And if he does not have enough merit, You give him from Yourself (meaning that Hash-m adds to the merit rather than reduces the sin). This conforms with R. Elazar's opinion that "of great kindness'' means that he tips the scales to the side of kindness.

Question (R. Yirmiyah citing R. Shmuel bar Rav Yitzchak): The pesukim state (Mishlei 13:6), "Charity guards one who is steadfast in his way, but wickedness brings ruin upon the sinner''; (Mishlei 13:21), "Evil will pursue the sinners but the righteous He will pay a good [reward]''; (Mishlei 3:34), "If [one goes] to the scoffers, he will scoff; but [if he goes] to the humble, he evokes grace''; (Shmuel I 2:9), "The feet of His pious ones He will guard, and the wicked shall be cut off in darkness''; (Mishlei 3:35), "The wise shall inherit honor, but the fools take disgrace as their portion''. Do they build the fence and close the gates? - meaning, does Hash-m need to protect one who is righteous and upright?

Answer (R. Yirmiyah citing R. Shmuel bar Rav Yitzchak): If a person guards himself from sinning once, twice and a third time; after that, Hash-m protects him from sinning, as the pasuk states (Iyov 33:29), "Behold God does all these, twice or three times with man.''

(R. Zeira): As long as he continues in his righteous ways. What is the source for this? The pasuk did not state (Koheles 4:12), "and a three-stranded cord will never be broken''; rather it states "will not quickly be broken'' - but if we burden it, it will break.

(R. Huna citing R. Abahu): Hash-m does not forget, but for the sake of Yisrael, He 'forgets', as the pasuk says (Shemos 34:7), "[Noseh Avon] - forgiving iniquity'', but it is written without the letter 'vav', as if it says 'Nashah Avon' - forgetting inquity. And about David, it also says, (Tehillim 85:3), "You have forgiven the iniquity of Your people; You have concealed all their sin forever.''