Ibn Qayyim al-Jawziyyah on the ten matters that are not benefited from:
1. Knowledge that is not acted upon
2. Actions that lack sincerity and any guidance from the Prophet ﷺ
3. Wealth that has no charity given from it, so as a result, its owner does not benefit from it in the dunyā or the hereafter
4. An empty heart that is devoid of the love of Allāh, as well as a desire to meet Him and finding intimacy with Him
5. A body that is inactive in worshipping and serving Him
6. Love (of Allāh) that is not governed by the pleasure of the Beloved and the fulfillment of His commandments
7. Moments of inactivity that are not used to make up for deficiencies or seizing the opportunity to do righteous deeds
8. Thinking of non-beneficial matters
9. Serving those that do not bring you closer to Allāh or benefit you in your dunya
10. Fearing and having hope in those whose forelocks are in the hands of Allāh, thus being a captive in His grasp not being able to possess any benefit, evil, death, life or resurrection.
The greatest of these losses are two, and they are considered to be the source of all losses:
1. The loss of the heart
2. The loss of time.
Wasting the heart is when one prefers this worldly life over the Hereafter, and wasting time is done by having incessant hope. Destruction occurs by following one’s desires and having incessant hope, while all goodness is found in following the right path and preparing oneself to meet Allāh.
How strange it is though, that when a person is faced with a need, he exerts all of his efforts petitioning to Allāh to see to his need. However, he does not implore his Lord to ask Him to give life to his heart from the death of ignorance, shunning as well as from the despair of desires and doubts.
Reference : Al-Fawaid