This is the story of two childhood friends, one was smart and the other one was dumb.

The two attended the same schools and grew up together

Once grown up, their paths diverged, the smart man succeeded and prospered in the business world, but the dumb man amounted to nothing. One day, these two old friends bumped into one another. The fool asked his smart childhood friend: "Please, tell me your secret, how did you become so rich? "

His old classmate replied: "From time to time, I travel abroad to buy the goods that I import back home.

Then, I re-sell the merchandise and earn a significant income to support my needs. The dumb one is astonished: "You are smart, but what’s the point of buying goods abroad and bring them back to sell them here? What’s the point of spending money on merchandise to resell? How do you benefit?  You must be left with nothing.

The smart man began to explain that he bought a large quantity of low-priced merchandise and that he sold it gradually at a much higher price. So he made a profit and an income, doubling his initial investment.

Not really convinced, the friend insisted stubbornly: no doubt the trader had to pay  travel expenses and accomodations when he participated in fairs, etc.

So, his gain is probably swallowed by other expenses, hence the same question: what does he gain from spending his time on trips? The rich man, left with no other choice, took out his notebook, which registered all his expenses and revenues, and showed him the details: here are my expenses and here are my incomes, and the last and most important: the total sum of my benefits ...

"Frankly, if the bottom line is the essential one, why bother leaving your home to go abroad and travel so far? Take your notebook, write what you want to "earn", and everything will be in order. "

Let's explain the foolishness of this dumb man: what's the point of keeping a notebook that registers fictitious profits? Indeed, the paper is worthless. And the whole purpose of this endeavor is to make a profit once the calculation of income and expenses is made.

We can use this example to explain the counting of the Omer

We must be mindful of every day that passes. Indeed, the days leading to Kabbalat Hatorah must be exploited to study the Torah and to perfect one’s Middot (attributes). Each person individually must do his own soul searching and take stock. “Today is such and such day of Omer, and we are fast approaching Har Sinai”. It is not enough to loudly and reverently count the Omer in the Arvit prayer, while detaching our mind from the spiritual work required of man throughout the day. This attitude compares to the dumb man who thinks he can modify the results by changing the data at the bottom of the notebook, as he counts before nightfall: "today we are such and such a day" ... In this case, the fundamental work is absent, even though in theory we are accomplishing one of the Mitzvot.

In addition, the words of Rabbi Chaim Palagi recorded in his book Beit Moed Lekol Chai (5, 21) in the name of Shlameh Hagiga, Igeret Haramban must be taken into account: Throughout the period of the Omer, at the time of the Blessing of the Cohanim, we recite the psalm: "Mizmor Lamnatzeach Beneginot" written in the form of the Menorah. This is a marvelous Segula to succeed in all areas of life and to earn protection for the entire day. And Rav Eliyahu Hacohen, in his book Shevet Mussar, confirms this, without  particularly linking it to the period of the Omer, so it seems that he understood this Segula applies to the entire year.