[29a top] R’ Yosef: Since guarding a lost article is a Mitzvah (and someone who is occupied in a Mitzvah is exempt from performing any other Mitzvah which comes his/her way), if a poor person comes along, the individual is exempt from giving money.
Ran (GM’ Sukkah): One is only Patur (exempt) from performing another Mitzvah if he/she is “Osek” (actually actively involved) in DOING another Mitzvah [but a passive Mitzvah (ie: like wearing Tzitzis) does not free a person from other obligations].
D-E-ep Thoughts: Sometimes, people may look for excuses as to why they may be unable or unfit to perform specific tasks/requirements. Our objective and mindset should rather be one of Zerizus (alacrity). If we are able to do multiple Mitzvos (with equal proper effort and concentration), we should jump to obtain those opportunities. Instead of seeking to live ‘couch potato’ lives, we should be striving to succeed as ‘spiritual securers.’