One might say, “I have no time [to learn Torah]. I’m busy. I have a wife and children. I need to make a living.” That’s all true, but what can we compare him to? He is like a person in a hospital with a severe illness in his kidney. The doctor explains to him “Either we do a transplant, which costs $30,000, or in two months, it’s all over; you will die.”
The patient say to the doctor, “But I’m in a difficult financial situation, I can’t do it.”
The doctor will respond, “If you can’t, then you will die! The loan funds don’t give away $30,000; the government doesn’t give it away either, so this is the situation. You must decide. Either find a way to get the amount and, with the help of Hashem, live, or, G-d forbid, you will die.”
All the excuses and answers, even if 100% correct, will not keep him alive. We can compose a whole book of excuses, but excuses don’t give anyone life.
A person may have a whole bundle of excuses for identifying with this material component, and the Heavenly court might even sign on it, but after the signature, they will add, “He died with justification.” He has a rationale, but he has no life. ~ Getting to Know Yourself