(ו) וַיַּעֲבֹ֨ר ה' ׀ עַל־פָּנָיו֮ וַיִּקְרָא֒ ה' ׀ ה' אֵ֥ל רַח֖וּם וְחַנּ֑וּן אֶ֥רֶךְ אַפַּ֖יִם וְרַב־חֶ֥סֶד וֶאֱמֶֽת ׀ (ז) נֹצֵ֥ר חֶ֙סֶד֙ לָאֲלָפִ֔ים נֹשֵׂ֥א עָוֺ֛ן וָפֶ֖שַׁע וְחַטָּאָ֑ה וְנַקֵּה֙
לֹ֣א יְנַקֶּ֔ה פֹּקֵ֣ד ׀ עֲוֺ֣ן אָב֗וֹת עַל־בָּנִים֙ וְעַל־בְּנֵ֣י בָנִ֔ים עַל־שִׁלֵּשִׁ֖ים וְעַל־רִבֵּעִֽים׃
(6) The LORD passed before him and proclaimed: “The LORD! the LORD! a God compassionate and gracious, slow to anger, abounding in kindness and faithfulness, (7) extending kindness to the thousandth generation, forgiving iniquity, transgression, and sin;
yet He does not remit all punishment, but visits the iniquity of parents upon children and children’s children, upon the third and fourth generations.”
מֵרֹאשׁ חֹדֶשׁ אֱלוּל עַד אַחַר יוֹם הַכִּפּוּרִים, הֵמָּה יְמֵי רָצוֹן. וְאַף כִּי בְּכָל הַשָּׁנָה הַקָּדוֹשׁ בָּרוּךְ הוּא מְקַבֵּל תְּשׁוּבָה מִן הַשָּׁבִים אֵלָיו בְּלֵב שָׁלֵם, מִכָּל מָקוֹם יָמִים אֵלּוּ מֻבְחָרִים יוֹתֵר וּמְזֻמָּנִים לִתְשׁוּבָה, לִהְיֹתָם יְמֵי רַחֲמִים וִימֵי רָצוֹן, כִּי בְּרֹאשׁ חֹדֶשׁ אֱלוּל, עָלָה משֶׁה אֶל הַר סִינַי לְקַבֵּל לוּחוֹת שְׁנִיּיּם, וְנִשְׁתֵּהָה שָׁם אַרְבָּעִים יוֹם, וְיָרַד בַּעֲשָֹרָה בְּתִשְׁרִי, שֶׁהָיָה אָז גְּמַר כַּפָּרָה. וּמִן אָז הֻקְדְּשׁוּ יָמִים אֵלּוּ לִימֵי רָצוֹן, וְיוֹם עֲשִׂירִי בְּתִֹשְרִי לְיוֹם הַכִּפּוּרִים.... עוֹד אָמְרוּ דּוֹרְשֵׁי רְשׁוּמוֹת, וּמָל ה' אֱלֹקֶיךָ אֶת לְבָבְךָ וְאֶת לְבַב זַרְעֶךָ, רָאשֵׁי תֵּבוֹת אֱלוּל. וְכֵן אֲנִי לְדוֹדִי וְדוֹדִי לִי, רָאשֵׁי תֵּבוֹת אֱלוּל. וְכֵן אִישׁ לְרֵעֵהוּ וּמַתָּנוֹת לָאֶבְיוֹנִים רָאשֵׁי תֵּבוֹת אֱלוּל. רֶמֶז לִשְׁלֹשָׁה דְּבָרִים, שֶׁהֵם, תְּשׁוּבָה, תְּפִלָּה וּצְדָקָה, שֶׁצְרִיכִין לְהִזְדָּרֵז בָּהֶם בְּחֹדֶשׁ זֶה. וּמָל ה' וְגוֹ' רוֹמֵז לִתְשׁוּבָה. אֲנִי לְדוֹדִי וְגוֹ' רוֹמֵז לִתְפִלָּה, שֶׁהִיא רִנַּת דּוֹדִים. אִישׁ לְרֵעֵהוּ וּמַתָּנוֹת לָאֶבְיוֹנִים, רוֹמֵז לִצְדָקָה.
From Rosh Chodesh Elul until after Yom Kippur are days of Divine favor. Even though throughout the entire year the Holy One, blessed is He, accepts the repentance of those who return to Him wholeheartedly, nevertheless, these days are unexcelled and most suitable for repentance, because they are days of mercy and favor. On Rosh Chodesh Elul, Moshe went up Mount Sinai to receive the Second Tablets; he remained there for forty days, and came down on the tenth day of Tishrei when the atonement was completed. From then on these days have been designated as days of Divine favor and the tenth day of Tishrei as Yom Kippur.....The interpreters of allusions also commented: It is written (Deuteronomy 30:6) "And Hashem your God will circumcise your heart and the heart of your children;" the initials of the words [es levavecho ve'es levav] form the acronym Elul. Also, the initials of Ani ledodi vedodi li, ["I am my Beloved's and my Beloved is mine," form the acronym Elul. Also, the initials of Ish lerei'eihu umatanos la'evyonim ["One to another and gifts to the poor"] (Esther 9:22) form the acronym Elul. These acronyms are an allusion to three things: Repentance, Prayer and Charity which must be practiced zealously during this month. "Hashem will circumcise etc." alludes to repentance, "I am my Beloved's etc." alludes to prayer, for prayer is the song of love. "One to another and gifts to the poor," alludes to charity.
(א) הֲשִׁיבֵנוּ אָבִינוּ לְתורָתֶךָ. וְקָרְבֵנוּ מַלְכֵּנוּ לַעֲבודָתֶךָ וְהַחֲזִירֵנוּ בִּתְשׁוּבָה שְׁלֵמָה לְפָנֶיךָ. בָּרוּךְ אַתָּה ה', הָרוצֶה בִּתְשׁוּבָה:
(1) Return us, our Father, to Your Torah, and draw us near, our King, to Your service. Cause us to return to You in perfect repentance before Your face. Blessed are You, O Lord, Who desires repentance.