Rosh Chodesh Elul

(1) There is a hint in the verse “I am for my Beloved and my Beloved is for me” (Ani L’Dodi v’Dodi Li - Shir Hashirim) that the first letters spell Elul and the last letters have a numerical value of 40. This alludes to the forty days from the beginning of Elul until Yom Kippur for during these forty days repentance is [more readily] accepted so a person should bring their heart near to their Beloved [G-d] with repentance, and then the Beloved will be close to them to accept the repentance with love.

(1) [The days] from Rosh Chodesh Elul until after Yom Kippur, are days of Divine favor [and acceptance.] 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 acceptance,] and the tenth day of Tishrei as Yom Kippur [Day of Atonement].