Quoting%20commentary for Berakhot 51:19

מיתיבי (קהלת א, טו) מעות לא יוכל לתקון וחסרון לא יוכל להמנות מעות לא יוכל לתקון זה שבטל ק"ש של ערבית וק"ש של שחרית או תפלה של ערבית או תפלה של שחרית וחסרון לא יוכל להמנות זה שנמנו חביריו לדבר מצוה ולא נמנה עמהם

It is quoted in objection, "That which is crooked cannot be made straight, and that which is wanting cannot be numbered" (Eccles. i. 15) — "that which is crooked cannot be made straight," i.e. one who has omitted the Shema' of the evening or morning, or the Tefillah of the evening or morning; "and that which is wanting cannot be numbered," i.e. his companions were numbered for the purpose of a religious duty, and he was not numbered among them!

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