NUM166 Within the Jewish populace, there are many who think that the primary ruin and loss to one's soul occur only from sins performed through an action, and that there is no ruin to the soul for one free from actively sinning--one who has not walked in the ways of transgression and who [only sins through inaction, i.e. he] refrains from performing mitzvos and good deeds. Therefore, it is essential for us to impart wisdom to those who err [Yeshayahu 29:24]; for our Sages, z"l, said (Yerushalmi Chagigah 1:7), "HaKadosh Baruch Hu was willing to overlook the sins of idolatry, illicit relations, and murder, but He was not willing to overlook the sin of the neglect of the Torah." They also said [In his Igeres HaTeshuvah, Rabbeinu Yonah cites the Sifrei as the source for this saying], "Just as the reward for Torah study is greater than that of all the other mitzvos, so is the punishment of one who neglects it greater than that of all other transgressions." Furthermore, they explained (Sanhedrin 99a) that, "For he has disparaged Hashem's word and annulled His commandment" [this verse), refers to one who can engage in Torah study and does not do so." [Thus, the neglect of Torah study is one example illustrating how the contravention of positive commandments is also a great ruin and loss to one's soul.]