mitzvah

is beloved in its time - it requires maximizing the moment.

A mitzvah is beloved in its time. Commandments should be performed at their proper time to maximize the moment.

is counted as a mitzvah already when it is just thought. However, thinking to commit a sin is not counted, except for idolatry.

See Kiddushin 40a, thinking to commit a mitzvah is counted as a mitzvah. Thinking to commit a sin is not counted, except for idolatry. But the man is still a public menace because he might hurt children.

is demanding of the whole self, so one who is engaged in one mitzvah is exempt from another mitzvah.

One who is engaged in a mitzva is exempt from another mitzva

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