What Really Happens on Rosh Hashanah?

(24) Speak to the Israelite people thus: In the seventh month, on the first day of the month, you shall observe complete rest, a sacred occasion commemorated with loud blasts.

(1) In the seventh month, on the first day of the month, you shall observe a sacred occasion: you shall not work at your occupations. You shall observe it as a day when the horn is sounded.

Now Scripture did not explain the reason for this commandment, why [we must do] the blowing [of the horn], and why we need a memorial before G-d on this day more than on all other days, and why He commanded altogether that this day should be a holy convocation.

(1)They are four days in the year that serve as the New Year, each for a different purpose... On the first of Tishrei is the New Year for counting years, as will be explained in the Gemara; for calculating Sabbatical Years and Jubilee Years, i.e., from the first of Tishrei there is a biblical prohibition to work the land during these years; for planting, for determining the years of orla, the three-year period from when a tree has been planted during which time its fruit is forbidden; and for tithing vegetables, as vegetables picked prior to that date cannot be tithed together with vegetables picked after that date.

MISHNA:At four times of the year the world is judged... on Rosh HaShana all creatures pass before Him like sheep [benei maron], as it is stated: “He Who fashions their hearts alike, Who considers all their deeds” (Psalms 33:15)...

Rav Naḥman bar Yitzḥak said: When the mishna says that the first of Tishrei is the New Year for years, it is with regard to judgment, as on that day G-d judges the world for the whole year, as it is written: “A land that the L-rd your G-d cares for; the eyes of the L-rd your G-d are always upon it, from the beginning of the year until the end of the year” (Deuteronomy 11:12); from the beginning of the year judgment is passed as to what will happen at the end of the year.The Gemara raises a question: From where is it known that the day of judgment is in Tishrei? As it is written: “Blow a shofar at the New Moon, at the covered time for our Festival day” (Psalms 81:4)....

It was taught in the name of Rabbi Eliezer, "The world was created on the twenty-fifth of Elul." And that of Rav comes out like that which Rabbi Eliezer taught. As we recite with the shofar blows of Rav, "This day is the beginning of Your works, a memorial for the first day, 'For it is a statute for Israel, etc.' (Psalms 81:5); and about the provinces it is said, which for the sword and which for peace, which for hunger and which for satiation; and for the creatures - on it are they remembered, to remember them for life or for death." It comes out that you say on Rosh Hashanah (the first of Tishrei in the first year) in the first hour, [man's creation] rose in thought; in the second, [God] consulted with the angels; in the third, He gathered his dirt; in the fourth, He kneaded it; in the fifth, He weaved it; in the sixth, He made it a form; in the seventh, He blew breath into it; in the eighth, He placed him into the Garden [of Eden]; in the ninth, he was commanded [about the fruit]; in the tenth, he transgressed; in the eleventh, he was judged; in the twelfth, he was pardoned. The Holy One, blessed be He, said to Adam, "This is a sign for your children: In the same way that you stood in front of Me in judgement on this day and were pardoned, so too in the future will your children stand in front of Me in judgement on this day and be pardoned in front of Me." When? "On the seventh month on the first of the month"

Recite before Me on Rosh HaShana verses that mention Kingships, Remembrances, and Shofarot: Kingships so that you will crown Me as King over you; Remembrances so that your remembrance will rise before Me for good; and with what will the remembrance rise? It will rise with the shofar.