The 40 days of Teshuvah (repentance) begins with Elul Elul is the 12th and final month in the Jewish calendar (the sixth month counting from Nisan). It is traditionally known as “the month of repentance,” “the month of mercy” and “the month of forgiveness.” On Rosh Chodesh Elul, Moses ascended to Mount Sinai for a third 40-day period (following the sin of the Golden Calf) coming down on Yom Kippur with the renewed covenant - second tablets (luchot) – bringing the joyful renewal of Torah (Law of Moses / Law of God / Scripture), as well as wholehearted forgiveness. These were days when HaShem showered the the Jewish people great mercy. As a result, these days of Elul have the kedusha (anointing) from HaShem to be a time of mercy and forgiveness. This is the most opportune time for teshuvah (repentance / turning back to God). The four letters of the name Elul (אלול) are an acronym for the phrase in “Song of Songs” (6:3): Ani l’dodi v’dodi li - “I am to my beloved and my beloved is to me.” This is the month
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