Musar su Salmi 90:3

And behold that there are many levels of repentance. It is true that you will find forgiveness for any repentance. However the soul will only find complete purification - to be as if the iniquities never had been - when a person purifies his heart and prepares his spirit, as will be explained. And so is it written (Psalms 32:2), "Happy is the man whom the Lord does not hold guilty, and in whose spirit there is no deceit." And it is like the matter of a garment that needs washing: For a little washing will be effective to remove its soiling. However, it will [only] whiten according to the amount of washing. And so is it written there (Psalms 51:4), "Wash me thoroughly of my iniquity." And the soul will be washed from iniquity according to how you wash its heart, as it is stated (Jeremiah 4:14), "Wash your heart clean of wickedness, O Jerusalem." And our Rabbis, may their memory be blessed, said (Avodah Zarah 19a), "'Happy is the man who fears the Lord' (Psalms 112:1) - when he is still a man." This means to say that the most elevated repentance of a man is in the days of his youth - [when] he overcomes his impulse when his strength is still with him. However any repentance is effective, as it is stated (Psalms 90:3), "You return man to dust; You said, 'Return you mortals!'" And our Rabbis, may their memory be blessed, said (Yerushalmi Chagigah 2:1), "Until the soul turns to dust."

מי האיש אשר בנה בית חדש ולא חנכו ילך וישוב לביתו . The same rule applies to someone who has planted a vineyard and not consecrated it, or to someone who is betrothed to a girl and has not yet wed her. Remember that there are three periods each of which is described as עולם הבא, "the World to Come," as we know from the Sabbath morning prayer הכל יודוך. In our liturgy we describe these various periods of time as 1) חיי העולם הבא, 2) ימות המשיח, 3) תחיית המתים. The period described as חיי העולם הבא refers to a "home," i.e. a dwelling equipped with the type of furnishings that are in keeping with the relative merit each righteous person has achieved during his lifetime on earth. The period called ימות המשיח refers to the period when man and woman join in matrimony, i.e. when G–d and the mystical equivalent of the Jewish people called כנסת ישראל form a permanent bond. This period is referred to by the prophet Isaiah 62,5: "As a youth espouses a maiden, your sons shall espouse Me; and as a bridegroom rejoices over his bride, so will your G–d rejoice over you." After this period called תחיית המתים, "the resurrection of the dead," there comes the period of eternity, something which has not been described by any prophet since none have been shown it. Our sages have alluded to this period as the period of the יין המשומר בענביו מששת ימי בראשית והוא כרם השם צבאות, a period when wine will be served which has been preserved in its grapes ever since the six days of Creation. G–d regards this as His personal vineyard. A sinner has to return home instead of fighting in the war called מלחמת רשות. A sinner is a person who has not yet completed his preparations for entry into any of these phases of the World to Come. The Torah merely alludes to this by giving examples of people who have undertaken three different types of crucial enterprises without having completed their tasks. When the Torah stresses that anyone of these three categories of people is to ישוב לביתו "return" home, this is a not so subtle hint to the sinner to engage in repentance, תשובה.

The sanctity of the body is divided into three levels. They are the three levels which our sages have listed and which are dealt with in Reshit Chochmah. Our sages in Berachot 57b have spoken about them in terms of דירה נאה, אשה נאה, כלים נאים, מרחיבים דעתו של אדם, "a beautiful residence, a beautiful wife, and beautiful furnishings develop a man's mind." The word דירה, residence, is a metaphor for the heart, the seat of life itself. The word כלים, furnishings is a metaphor for one's tools. The word אשה, wife is a metaphor for the holy soul. The Arizal gave these three items a סימן by relating them to Psalms 90,3: תשב אדם עד דכא, "You return man to "dust." The word ד"כא he understood as an acronym for דירה, אשה, כלים.