Almsgiving heals the soul's incensive power; fasting withers sensual desire; prayer purifies the intellect and prepares it for contemplation of created beings. For the Lord has given us commandments which correspond to the powers of the soul.
The roof of any house stands upon the foundations and the rest of the structure. The foundations themselves are laid in order to carry the roof. This is both useful and necessary, for the roof cannot stand without the foundations and the foundations are absolutely useless without the roof-- no help to any living creature. In the same way the grace of God is preserved by the practice of the commandments, and the observance of these commandments is laid down like foundations through the gift of God. The grace of the Spirit cannot remain with us without the practice of the commandments, but the practice of the commandments is of no help or advantage to us without the grace of God.
In everything we do, God looks as the aim, whether it is for Him or for some other purpose we act. So, when we wish to do something good, let us have as our aim not to please men but to please God, so as to have our eyes always fixed on Him, doing everything for Him, lest we bear the labor but lose the reward.
If we want to do something but cannot, then before God, Who knows our hearts, it is as if we have done it. This is true whether the intended action is good or bad.