Moussar sur Les Proverbes 23:23

2) Very often, when one comes to the synagogue he also learns a chapter of Mishnayoth or a halachah or Ein Yaakov and the like. And our sages of blessed memory have already said (Berachoth 64b): "One who leaves the synagogue and goes to the house of study merits beholding the face of the Shechinah," which is not the case with him who prays alone in his house, who remains without Torah. This abuse is very commonplace in our days, in our many sins, with many mourners who want to bestow merit upon their fathers by making a permanent minyan in their house for the entire one-year mourning period. Immediately after praying each one goes to his house, so that all of those who pray there are left without Torah. This is not at all to the merit of their fathers. The major amendment for the soul of one's father is his son's strengthening himself to learn Torah every day and also to do lovingkindness — just as the major amendment for the atonement of one's sins when he is still alive is through Torah and lovingkindness, as it is written (Mishlei 16:6): "By lovingkindness and truth, sin will be atoned, as our sages of blessed memory have said: "'truth' — this is Torah, as it is written (Ibid. 23;33): 'Buy truth and do not sell it.'" So, the son who wishes to accord merit to his father, his major contribution is Torah and lovingkindness. (See Ahavath Chesed, Chapter XV, where we have elaborated on this.)

And if a person transgressed [a sin that warrants] excision or a death penalty from the court and he repents: Since his iniquity is not absolved without afflictions - given that repentance suspends [the punishment], but afflictions absolve - he should prepare his heart to do the commandments that protect [him] from the afflictions, such as the commandment of charity. For it also saves from death, as it is stated (Proverbs 10:2), "but righteousness (tsedekah , which can also mean, charity) saves from death." And one who does not have money to give charity, should speak well about the poor person, so that he will be a [spokesman] for him, such that others do well by him. And our Rabbis, may their memory be blessed, said (Bava Batra 9a), “Greater is the one who causes [a commandment] to be done than one who does it.” And likewise should he involve himself with deeds of loving-kindness, to help his fellow with his counsel and his efforts. And [it is] like our Rabbis, may their memory be blessed, said (Sukkah 49b), “Acts of kindness are superior to charity [...]: Charity can be performed only with one’s money, while acts of kindness can be performed both with his person and with his money. Charity is given to the poor, while acts of kindness are performed both for the poor and for the rich.” And likewise should he speak to the heart of the poor person and honor him and console him from his distress, like the matter that is stated (Isaiah 58:10), “And you offer your compassion to the hungry.” And our Rabbis, may their memory be blessed, said (Bava Batra 9b) that one who appeases his fellow with words is greater than one who gives [him] charity. And likewise should he be involved in the commandments of visiting the sick, burying the dead, consoling the mourners and rejoicing the groom and bride. For all of these are from the ways of kindness.
And corresponding to all of them is the commandment of Torah study for the sake of the Heavens. And all of the counsel that we have mentioned is included in that which King Solomon, peace be upon him, said (Proverbs 16:6), “Iniquity is atoned by kindness and truth.” For the acquisition of Torah [knowledge] is called the acquisition of truth, as it is stated (Proverbs 23:23), “Acquire the truth and do not sell it.” And it is stated (Psalms 119:142), “and Your Torah is truth.” And our Rabbis, may their memory be blessed, said (Vayikra Rabbah 25:1), “‘It is a tree of life to those who grasp it’ (Proverbs 3:18) - [if] a person transgressed [a sin that warrants] excision or a death penalty from the court: If he was accustomed to reading one chapter [of Mishnah] a day, he should read two chapters; if he was accustomed to reading one section [of Torah], he should read two sections.” And Torah [study] protects him from afflictions from two angles: The first is because our Sages, may their memory be blessed, said (Shabbat 127b), “Torah study corresponds to all of [the other commandments combined].” And the second is that when he toils in Torah, exerts himself upon it and pushes away the sleep from his eyes - it is counted in place of afflictions. [It is] as our Rabbis, may their memory be blessed, said (Sanhedrin 99b), “All bodies are born for toil. Happy is one whose exertion is for Torah.” And they said (Sanhedrin 26b), “Why is the Torah called wisdom (tushiyya)? Because it weakens (mateshet) the strength of a person.”

And, in Midrash Eichah: "When does the kingdom of the idolators make a decree against Israel and succeed in it? When they [Israel] cast words of Torah to the ground, as it is written (Daniel 8:12): 'And a time will be set for the [end of] the daily offering and it [(the idolatrous kingdom)] will throw truth to the ground and it will achieve and prosper.' "Truth" is Torah, as it is written (Mishlei 23:23): 'Buy truth and do not sell it! And it is written (Hoshea 8:3): 'Israel has forsaken truth; the foe will pursue it.' And "good" is nothing other than Torah."