The forty days between Rosh Chodesh (New Month) Elul and Yom Kippur are more propitious for repentance than any other period of the year, for they are days of Divine mercy and favor. Though the Almighty accepts the repentance of his children all year, these days are most suited for repentance, for on Rosh Chodesh Elul Moses ascended Mount Sinai to receive the second tablets, and this was an indication and proof that God had accepted Israel''s repentance and forgiven them for the sin of the Golden Calf and the breaking of the first tablets. Moses tarried on the mountain forty days during which he prayed to God to forgive Israel, and on Yom Kippur God said to him, "I have forgiven as you requested" and gave him the second set of tablets. Ever since that time, these days have been designated as days of Divine good-will, and the tenth of Tishrei has been observed as a day of forgiveness for the Jewish people.
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