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The audio discusses time management and goal prioritization techniques. The speaker, Rabbi Dave Philzenthal, shares the third method from his 10 methods series on managing time effectively. He talks about setting clear “whys” or goals in major life areas like work, health, spirituality, and home. The Rabbi gives his personal example from 2001 of setting goals to create a $5,000 side income, fit into his wedding suit, learn the Talmud, move to Israel, and spend quality time with family. He explains how he broke these goals into smaller, measurable steps with timelines.