"YOU CAN NOT DIVIDE BY 0!"
On the contrary, when dealing with L'Hopital's rule, you try your best to get the expression of the form 0/0, so you can apply the rule. Given, it's nonsensical in everyday mathematics, but limit-wise it is extremely important. Same goes for ∞/∞. Given, there's no way to tell what the limit will be without an equation (as you need an equation to talk about limits at all), but with one it's very important.
As to the people saying that the lim a->0 x/a = ∞, I present the counterexample of 1/x. Simply examine the graph as it approaches 0, and you will find that it goes to ∞, but you should also note that it goes to -∞ as well. Clearly, no such limit exists. This is due to the fact that for a limit to exist, the limit approaching from the right must match the limit approaching from the left, which it does not in this case. Now, if we're talking about a function who's domain is the positive numbers, such as in a physics experiment with time, then you're correct, but don't forget to mention your domain.
So, dividing by zero may be undefined. However, there are ways to get around it when dealing with an equation by using limits. Sometimes they work, and sometimes they don't.
In my personal opinion, within the next hundred years or so, we'll see a bright mathematician who will be able to divide by zero, though not using number systems we know about today. After all, when they couldn't solve 4-5, they invented negative numbers. When they couldn't solve 4/5, they invented rational numbers. When they couldn't solve sqrt(2), they invented irrational numbers. And when they couldn't solve sqrt(-2), they invented imaginary numbers. Who knows what they'll come up with next?