Shofar

Judah bar Nahman, in the name of Reish Lakish, opened with the verse: "God ascends amidst a t'ruah" (Pslams 47:6): [on Rosh HaShannah,] when the Holy Blessed One ascends to sit on the throne of judgment, God ascends with the intention of passing [strict] judgment, as it is written: "God ascends amidst a t'ruah".

The instant, however, that the people Israel take their shofarot and sound the tekiah, the Holy Blessed One rises from the throne of judgment and sits upon the throne of mercy as the second half of the verse says: "God [ascends] at the voice of the shofar". Filled with mercy for them and having mercy upon them, God overturns the
measure of judgment into the measure of mercy. When does this take place? "In the seventh month..."

(6) God ascends midst a t'ruah; the LORD, to the voice of the shofar.

(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 (zikhron t'ruah).