Our Gemara on Amud Beis discusses the well-known principle that the Torah does not hold a person liable for sins committed that he could not stop or control, or if he was compelled by an overpowering force, or committed them under life threatening conditions. The precise language is, “The Merciful One exempts a victim of circumstances beyond his control.”
Rav Simcha Bunim Mipeshischa (Kol Mevaser II:Rosh Hashanah) notes the manner in which the phrase is stated. It doesn’t state, “A person is exempt…”, rather, it states “The merciful one exempts…” This indicates that it is not a blanket, automatic exemption. It is a special dispensation that God himself grants. He goes on to say, “It is not merely that God grants an exemption, but God considers it as if the person performed the commandment or abstained from the sin as would have been his will, without the circumstances beyond his control.
Rav Simcha Bunim uses this principle to beautifully explain another interesting phrase. The Gemara (Rosh Hashanah 29b) rules that when Rosh Hashanah occurs on Shabbos, we do not blow the shofar outside of the Temple. The language used is, “When the Yom Tov of Rosh Hashanah comes out on Shabbos.“ Usually, Rosh Hashanah is not referred to as a “Yom Tov”. The word Yom Tov connotes a festival and celebration, such as Pesach, Succos and Shavuos. A day of judgment is not quite a joyous festival. Yet, Rav Simcha Bunim says that when there is a combination of Shabbos and Yom Tov, it is indeed a time of rejoicing, because ordinarily, when humans try to perform the mitzvah of blowing the Shofar, it is subject to the limitations of human intention and imperfection. However, since now the Jews are not allowed to blow the shofar because of matters not under their control, God, so to speak, blows the shofar for them. And this is a complete and perfect performance of the mitzvah but God is the Baal Tekiah.
Other sages also speak of the importance of intention and will, especially when circumstances prevent a person from performing a mitzvah. Kesav Sofer (Megillas Esther) and Sichas Haran (14) says that one who is under duress and technically exempt only receives the credit for the mitzvah, or is prevented from the toxic damage of the sin in his heart, if he truly desires to follow God’s will. Kesav Sofer (Bo) goes further to deduce the opposite. The principle of duress and intention is a two-way street. Namely, if a person performs a mitzvah, but in his heart does not wish to perform it, then he is feeling forced to do it, and not really wanting to do it undermines the credit as if he did not do it. However, Kesav Sofer (Beshalach) cautions against the slippery slope of over emphasizing the importance of intention. He rejects the idea that it is good enough to be “a Jew at heart“. While one must of course be a Jew in his heart, it is insufficient without also performing the physical action of the mitzvah whenever he has the ability to do so.
My father Z”L who was a veteran mechanech of over 60 years would remark, based on a teaching of his Rebbe (Rav Hutner ZT’L): You can tell the student's attitude toward his studies by gauging how he or she behaves when it comes time for recess. Rav Hutner based this on an Aggadah at the beginning of Avodah Zara (3b) where in the end times the nations of the world complain that they were not given an opportunity to observe the Torah. In response, God gives them “one easy mitzvah”, and they are instructed to build a Succah. The Gemara predicts that God will make that day so hot that it will be unbearable to stay in the Succah and they will leave the Succah in frustration and despair, kicking it on the way out. The Gemara asks, why did the gentiles fail this test? Are we not taught that one is exempt from the mitzvah of Succah when it is too uncomfortable to properly dwell in it? The Gemara replies, “True, they were not required to stay in the Succah, but did they have to kick it on the way out?”
Life is complicated and there are times where we have regrets, and even times where we are unable to do the right thing or help the right person at the right time. When that happens, there often is a psychological defense against the sensation of despair and powerlessness by rejecting the mitzvah. Have you ever encountered a beggar on the street, and for whatever reason, you either do not have the free change to give him, or you don’t feel safe or able to give him, or perhaps, you wonder if he is legitimate or a grifter. It feels so much easier to reject the beggar aggressively, than to simply and warmly say, “I’m sorry, I can’t help you right now.” And, to really mean it. Sometimes we cannot do something, but it is key that we relate to others, ourselves and God with full compassion and emotional presence.
Translations Courtesy of Sefaria, except when, sometimes, I disagree with the translation 
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