“So too with Klal Yisroel, before Rosh Hashana the righteous fast and pray and Hashem forgives a third of our sins. During the ten days of repentance the Yechidim fast and pray and Hashem forgives another third. On Yom Kippur all of Klal Yisroel fast and pray and Hashem wipes out the last third, and says from now we shall begin the new accounting.”

However, it is worth taking a closer look at the end of this Midrash, there it says:

 “On Sukkos we come with our lulav and esrog and we say to Hashem that we want to begin the new accounting from now, and that is why Sukkos is referred to as the Yom Rishon, the first day.” It would seem that we are really pushing our luck! We barely got away on Yom Kippur by the skin of our teeth and Hashem was willing to start the new accounting from then, how do we go and push it off another 4 days?

The Rosh when bringing this moshol adds one line. He says that after Yom Kippur when Hashem wipes out all our sins, we go ahead with our Lulav and Esrog and praise Hashem on Sukkos, and Hashem is then “Misratzeh lahem u’mochel,” “He shows benevolence to them and forgives them.” What is there to forgive after Hashem just wiped out all their sins on Yom Kippur?

Perhaps the message here is, that although Rosh Hashana is the proper time to start anew and be given a clean slate, it is still very challenging to feel that we have turned a new leaf. We sit in Shul on Yom Kippur saying Vidui knowing fully well that we have not worked on ourselves adequately enough for Teshuvah to have it’s full effect, to transform us to a new person worthy of forgiveness. But we try. We are fasting and we are in the state of mind that for at least a moment we can feel remorse for what we have done wrong, and have a sincere feeling that we won’t return to our old ways. If for only a moment those feelings are real, Hashem accepts that as a full Teshuvah, and wipes away our sins. This is the best we can do, and that is all Hashem is asking from us.

But, comes Sukkos, and we are overjoyed that Hashem has forgiven us, and we have been granted the opportunity to once again to be close to Hashem. This simcha is so strong that it has the power to transform us, and gives us the feeling of renewal that we had been lacking the entire Yom Kippur. With this simcha, we can earnestly say to Hashem that we are now ready to start anew. That is why, it is on the first day of Sukkos, when we are holding our Lulav and Esrog in a state of complete happiness of our renewed relationship with Hashem, that we declare that now we are ready to start the new year and the accounting of sin. And Hashem sees that simcha and sincerity, and concedes.

Chag Kosher V’Someach!