Would not any person of sense, knowing that he must appear before a Court of Judgment, prepare himself therefor?  Either in a civil or a criminal case would he not seek for counsel?  How much more, then, is it incumbent upon him to prepare for a meeting with the King of kings, before whom all things are revealed.  No counsel can help him in his case; repentance, devotion, charity, these are the arguments which must plead in his favor.  Therefore, a person should search his actions and repent his transgressions previous to the day of judgment.  In the month of Elul (September) he should arouse himself to a consciousness of the dread justice awaiting all mankind.

This is the season when the Lord pardoned the Israelites who had worshiped the molten calf.  He commanded Moses to reascend the mount for a second tablet, after he had destroyed the first.  Thus say the sages, “The Lord said unto Moses in the month Elul, ’Go up unto me on the mountain,’ and Moses went up and received the second tablet at the end of forty days.  Before he ascended he caused the trumpet to be sounded through the camp.”  Since that time it is customary to sound the shophar (cornet) in the synagogues, to give warning to the people that the day of judgment, New Year, is rapidly approaching, and with it the Day of Atonement.  Therefore, propitiatory prayers are said twice every day, morning and evening, from the second day of Elul until the eve of the Day of Atonement, which period comprises the last forty days which Moses passed on Sinai, when God was reconciled to Israel and pardoned their transgressions with the molten calf.

Rabbi Eleazer said, “Abraham and Jacob were born in Tishri, and in Tishri they died.  On the first of Tishri the universe was created, and during the Passover was Isaac born.  On the first of Tishri (New Year), Sarah, Rachel, and Hannah, three barren women, were visited.  On the first day of Tishri our ancestors discontinued their rigorous labor in Egypt.  On the first of Tishri Adam was created; from his existence we count our years, that is the sixth day of the creation.  On that day, too, did he eat of the forbidden fruit, therefore is the season appointed for one of penitence, for the Lord said to Adam, ’This shall be for a sign in future generations; thy descendants shall be judged upon these days, and they shall be appointed as days of pardon and forgiveness.’”

Four times in the year the Lord pronounces His decrees.

First, New Year, the first of Tishri.  Then the judgments of all human beings for the coming year are ordained.

Second, the first day of Passover.  Then the scarcity or fullness of the crops is determined.

Third, Pentecost.  Then the Lord blesses the fruit of the trees, or bids them bear not in plenty.

Fourth, The Feast of Tabernacles.  Then the Lord determines whether the rain shall bless the earth in its due season or not.