(מ) וּלְקַחְתֶּ֨ם לָכֶ֜ם בַּיּ֣וֹם הָרִאשׁ֗וֹן פְּרִ֨י עֵ֤ץ הָדָר֙ כַּפֹּ֣ת תְּמָרִ֔ים וַעֲנַ֥ף עֵץ־עָבֹ֖ת וְעַרְבֵי־נָ֑חַל וּשְׂמַחְתֶּ֗ם לִפְנֵ֛י יְהֹוָ֥ה אֱלֹהֵיכֶ֖ם שִׁבְעַ֥ת יָמִֽים׃
(40) On the first day you shall take the product of hadar trees, branches of palm trees, boughs of leafy trees, and willows of the brook, and you shall rejoice before the LORD your God seven days.
The First Day? Or the Fifteenth Day?
וּלְקַחְתֶּם לָכֶם בַּיּוֹם הָרִאשׁוֹן. וְכִי רִאשׁוֹן הוּא, וַהֲלֹא יוֹם חֲמִשָּׁה עָשָׂר הוּא, וְאַתְּ אָמַרְתְּ בַּיּוֹם הָרִאשׁוֹן. אֶלָּא רִאשׁוֹן הוּא לְחֶשְׁבּוֹן עֲוֹנוֹת. רַבִּי מַנִּי וְרַבִּי יְהוֹשֻׁעַ דְּסַכְנִין בְּשֵׁם רַבִּי לֵוִי אָמַר מָשָׁל לְמָה הַדָּבָר דּוֹמֶה. לִמְדִינָה שֶׁהָיְתָה חַיֶּבֶת לִיפַס לַמֶּלֶךְ, וְהָיָה הַמֶּלֶךְ מְשַׁלֵּחַ לִגְבּוֹתָהּ, וְלֹא הָיְתָה נוֹתֶנֶת, שֶׁהָיָה שְׁטָר גָּדוֹל. כָּךְ פַּעַם הָרִאשׁוֹן. וּפַעַם שֵׁנִי הָיָה מְשַׁלֵּחַ לִגְבּוֹתָהּ, וְלֹא הָיוּ נוֹתְנִין. מֶה עָשָׂה הַמֶּלֶךְ. אָמַר לִבְנֵי פַּלְטְרִין שֶׁלּוֹ, עִמְדוּ וְנֵלֵךְ עֲלֵיהֶם. עַד שֶׁהֵן הוֹלְכִין כְּמוֹ עֶשֶׂר מִילִין, שָׁמְעוּ בְּנֵי הַמְּדִינָה. מֶה עָשׂוּ. הִתְחִילוּ גְּדוֹלֵי הַמְּדִינָה יוֹצְאִין לְאַפַּנְטֵי שֶׁל מֶלֶךְ. אָמַר לָהֶם: מִי אַתֶּם. אָמְרוּ לוֹ: בְּנֵי מְדִינָה פְּלוֹנִית אָנוּ שֶׁשָּׁלַחְתָּ לִגְבּוֹתֵינוּ. אָמַר לָהֶם: וּמָה אַתֶּם מְבַקְּשִׁין. אָמְרוּ לוֹ: בְּבַקָּשָׁה מִמְּךָ עֲשֵׂה עִמָּנוּ חֶסֶד, שֶׁאֵין לָנוּ מַה לִּתֵּן. אָמַר לָהֶם: בִּשְׁבִילְכֶם אֲנִי מַנִּיחַ לָכֶם מֶחֱצָה. עַד שֶׁהוּא בָּא, יָצְאוּ בִּרְיוֹנֵי הַמְּדִינָה, אַף הֵן קִדְּמוּ אוֹתוֹ כְּמוֹ חֲמִשָּׁה מִילִין. אָמַר לָהֶם: וּמִי אַתֶּם. אָמְרוּ לוֹ: בְּנֵי הַמְּדִינָה פְּלוֹנִית שֶׁשָּׁלַחְתָּ לִגְבּוֹת וְאֵין לָנוּ כֹּחַ לַעֲמֹד, אֶלָּא בְּבַקָּשָׁה מִמְּךָ שֶׁתְּרַחֵם עָלֵינוּ. אָמַר לָהֶם: כְּבָר הִנַּחְתִּי מֶחֱצָה, וּבִשְׁבִילְכֶם אֲנִי מַנִּיחַ מֶחֱצָה עַל מֶחֱצָה. עַד שֶׁהוּא מְהַלֵּךְ, יָצְאוּ כָּל בְּנֵי הַמְּדִינָה אֵלָיו גְּדוֹלִים וּקְטַנִּים. אָמַר לָהֶם: מָה אַתֶּם מְבַקְּשִׁים. אָמְרוּ לוֹ: אֲדוֹנֵנוּ הַמֶּלֶךְ, אֵין לָנוּ כֹּחַ לִתֵּן מַה שֶּׁאָנוּ חַיָּבִים לְךָ. אָמַר לָהֶם: כְּבָר הִנַּחְתִּי מֶחֱצָה וּמֶחֱצָה עַל מֶחֱצָה, וּבִשְׁבִילְכֶם אֲנִי מַנִּיחַ הַכֹּל, אֶלָּא מִכָּאן וָאֵילָךְ רֹאשׁ חֶשְׁבּוֹן הוּא. הַמֶּלֶךְ, זֶה מֶלֶךְ מַלְכֵי הַמְּלָכִים הַקָּדוֹשׁ בָּרוּךְ הוּא יִתְבָּרֵךְ וְיִתְבָּרֵךְ שְׁמוֹ. בְּנֵי הַמְּדִינָה, אֵלּוּ יִשְׂרָאֵל, שֶׁהֵם מְסַגְּלִין עֲוֹנוֹת כָּל יְמוֹת הַשָּׁנָה. מַה הַקָּדוֹשׁ בָּרוּךְ הוּא עוֹשֶׂה. אוֹמֵר לָהֶם, עֲשׂוּ תְּשׁוּבָה מֵרֹאשׁ הַשָּׁנָה. וְהֵם נִכְנָסִין וּבָאִין בְּיוֹם הַכִּפּוּרִים וּמִתְעַנִּין בּוֹ וְעוֹשִׂין תְּשׁוּבָה, וְהַקָּדוֹשׁ בָּרוּךְ הוּא מוֹחֵל לָהֶם. וּמַה הֵם עוֹשִׂין. עֶרֶב רֹאשׁ הַשָּׁנָה גְּדוֹלֵי הַדּוֹר מִתְעַנִּין, וְהַקָּדוֹשׁ בָּרוּךְ הוּא מְוַתֵּר לָהֶם שְׁלִישׁ מֵעֲוֹנוֹתֵיהֶם. וּמֵרֹאשׁ הַשָּׁנָה וְעַד יוֹם הַכִּפּוּרִים, יְחִידִים מִתְעַנִּים, וְהַקָּדוֹשׁ בָּרוּךְ הוּא מְוַתֵּר שְׁלִישׁ מֵעֲוֹנוֹתֵיהֶם. וּבְיוֹם הַכִּפּוּרִים, כָּל יִשְׂרָאֵל מִתְעַנִּין וּמְבַקְּשִׁין רַחֲמִים אֲנָשִׁים וְנָשִׁים וָטַף, וְהַקָּדוֹשׁ בָּרוּךְ הוּא מְוַתֵּר לָהֶם אֶת הַכֹּל, דִּכְתִיב: כִּי בַּיּוֹם הַזֶּה יְכַפֵּר עֲלֵיכֶם וְגוֹ' (ויקרא טז, ל). מַה יִּשְׂרָאֵל עוֹשִׂין. נוֹטְלִין לוּלָבֵיהֶן בְּיוֹם טוֹב רִאשׁוֹן שֶׁל חַג וּמְהַלְּלִים וּמְקַלְּסִים לִפְנֵי הַקָּדוֹשׁ בָּרוּךְ הוּא, וְהַקָּדוֹשׁ בָּרוּךְ הוּא מִתְרַצֶּה לָהֶם וּמוֹחֵל לָהֶם, וְאוֹמֵר לָהֶם, הֲרֵי וִתַּרְתִּי לָכֶם אֶת כָּל עֲוֹנוֹתֵיכֶם הָרִאשׁוֹנוֹת, אֲבָל מֵעַכְשָׁו הוּא רֹאשׁ חֶשְׁבּוֹן. לְכָךְ כְּתִיב: וּלְקַחְתֶּם לָכֶם בַּיּוֹם הָרִאשׁוֹן, רִאשׁוֹן לְחֶשְׁבּוֹן עֲוֹנוֹת. אָמַר לָהֶם הַקָּדוֹשׁ בָּרוּךְ הוּא לְיִשְׂרָאֵל, בָּעוֹלָם הַזֶּה אָמַרְתִּי לָכֶם שֶׁתַּעֲשׂוּ סֻכָּה, לְשַׁלֵּם לִי אֶת גְּמוּלִי שֶׁגָּמַלְתִּי עִמָּכֶם, שֶׁנֶּאֱמַר: בַּסֻּכּוֹת תֵּשְׁבוּ שִׁבְעַת יָמִים, לְמַעַן יֵדְעוּ דּוֹרוֹתֵיכֶם כִּי בַּסֻּכּוֹת הוֹשַׁבְתִּי וְגוֹ', וַאֲנִי מַעֲלֶה עֲלֵיכֶם כְּאִלּוּ אַתֶּם גּוֹמְלִים לְפָנַי. אֲבָל לֶעָתִיד לָבֹא, אֲנִי אוֹפִיעַ בְּמַלְכוּתִי וַאֲנִי מָגֵן עֲלֵיכֶם כְּסֻכָּה, שֶׁנֶּאֱמַר: וְסֻכָּה תִּהְיֶה לְצֵל יוֹמָם מֵחֹרֶב (ישעיה ד, ו).
(Lev. 23:40:) “And you shall take for yourselves on the first day.” Is it the first [day]? Is it not the fifteenth day? So how is it the first? It is simply the first for the reckoning (heshbon) of sins. R. Mani and R. Joshua of Sikhnin in the name of R. Levi said a parable, “To what is the matter comparable? To a province which owed back taxes to the king. [When] the king sent to collect [the sum], they did not hand it over, because the bill was large. So it happened the first time, and a second time; when he sent [for it], they did not hand it over.
(See Rabbi Zeidman's Yom Kippur Sermon)
They said to him, ‘Our Lord king, we don’t have the ability to remit what we owe you.’ He said to them, ‘I have already remitted half plus half of [the remaining] half, but for your sake I am remitting everything. However, from now on there [begins] a new account (heshbon).’
This king is [the supreme King of kings], the Holy One, blessed be He. The people of his province? These are Israel, who acquire sins during all of the whole year. What does the Holy One, blessed be He, do? He says, ‘Do penance at the beginning of the year.’ So they come in submission on the Day of Atonement, when they humble themselves and do penance. Then the Holy One, blessed be He, forgives them. And what do they do? ...
What does Israel do [then]? They all take their lulavim on the first day of the festival and render praise to the Holy One, blessed be He. Thus He is reconciled to them and forgives them. He says to them, ‘See, I have relinquished all your former sins for you. However, from now on there is a new account (heshbon).’ Thus it is stated (in Lev. 23:40), ‘And you shall take for yourselves on the first day.’ [It is] first for the reckoning (heshbon) of sins.’” The Holy One, blessed be He, said to them, “In this world I have told you to make a sukkah in order to pay me my remuneration for what I have done for you. It is so stated (in Lev. 23:42-43), ‘You shall dwell in sukkot for seven days […]. In order that your generations may know that I had [the Children of Israel] dwell in sukkot.’ So I reckon it to your credit, as if you are rendering payment to Me. But in the world to come I will appear over you like a sukkah, as stated (in Is. 4:6), ‘There shall be a sukkah as a shade from the heat by day.’”
From Yom Kippur until the Festival of Sukkos, the entire nation is engaged in the fulfillment of mitzvos (commandments). One is busy with their sukkah, the other with their lulav. On the first day of the Festival of Sukkos all Israel stands before God with their lulavim and esrogim in hand to glorify God. God then says to them: "What has passed has passed. From this point on, we shall begin a new accounting." Therefore, Moshe told them: And you shall take for yourselves on the first day... That is, for yourselves - "for your own benefit."
Fortunate is Israel for they are immersed in mitzvos. When the prosecutor comes to try to find their sins, he discovers them completely surrounded by mitzvos. Their hands are filled with the lulav and esrog. Their mouths are filled with the praise of God's Name, their hearts are filled with song and rejoicing before God. All of their limbs - their entire bodies - reside in the sukkah of the Ruler of all rulers which God ordained as their place of residence. In the shelter of God's faithfulness they find protection.
This can be compared to a king who says to his investigators, "Go and check the home of a certain person and see if he has not failed to pay his taxes or if he has not violated other laws." They go and find the person's entire home filled with gifts for the king, and all there are busy preparing a lavish feast in the king's honor. They return and tell the king: "The person is devoted to you. Not only does he refrain from violating your laws, but he is busy the entire day enhancing your glory." Fortunate is one whose accusers become their defenders!
Moshe therefore warned the people: And you shall take for yourselves on the first day - on the first day when sins are again calculated, busy yourselves with mitzvos so that your accusers will become your defenders.
Eliyahu Kitov, The Book of our Heritage, Volume 1 pg 116
Why does Sukkot have so many commandments, right after Rosh Hashanah and Yom Kippur?
אָמַר רַבִּי אָבִין מָשָׁל לִשְׁנַיִם שֶׁנִּכְנְסוּ אֵצֶל הַדַּיָּן וְלֵית אֲנַן יָדְעִין מַאן הוּא נוֹצֵחַ, אֶלָּא מַאן דְּנָסַב בָּאיָין בִּידֵיהּ, אֲנַן יָדְעִין דְּהוּא נָצוֹחַיָיא, כָּךְ יִשְׂרָאֵל וְאֻמּוֹת הָעוֹלָם בָּאִין וּמְקַטְרְגִים לִפְנֵי הַקָּדוֹשׁ בָּרוּךְ הוּא בְּרֹאשׁ הַשָּׁנָה וְלֵית אֲנַן יָדְעִין מַאן נָצַח, אֶלָּא בַּמֶּה שֶׁיִּשְׂרָאֵל יוֹצְאִין מִלִּפְנֵי הַקָּדוֹשׁ בָּרוּךְ הוּא וְלוּלָבֵיהֶן וְאֶתְרוֹגֵיהֶן בְּיָדָן, אָנוּ יוֹדְעִין דְיִשְׂרָאֵל אִינוּן נָצוֹחַיָּא, לְפִיכָךְ משֶׁה מַזְהִיר לְיִשְׂרָאֵל וְאוֹמֵר לָהֶם: וּלְקַחְתֶּם לָכֶם בַּיּוֹם הָרִאשׁוֹן.
Rabbi Avin said, "[There is a relevant] parable about two that went into a judge and we do not know who was victorious. Rather we know that the one that [comes out] carrying a palm branch is the winner. So [too] Israel and the nations of the world come and prosecute [each other] before the Holy One, blessed be He, on Rosh Hashanah and we do not know who won. Rather when we see that Israel is coming out from in front of the Holy One, blessed be He, with their lulavs and citrons in their hands, we know that Israel are the winners (and that creates a need to offer an offering of joy, as well as the holiday offering). Hence, Moshe warns Israel and says to them (Leviticus 23:40), 'And you shall take for yourselves.'"
What comprises Israel's victory? They emerge from Divine Judgment meritorious, without guilt, and they are forgiven for all the sins committed during the year. They remain God's beloved children and are loved by God as before. They carry the Ruler's sceptre, fulfilling God's commandments joyously. They dwell in the sukkah, take the four species, draw water in joy (libation ceremony), pour the water libation on the altar as commanded, take the aravah on Hoshanah Rabbah, offer the sacrifices and burnt offerings to fulfill the will of their Maker, bringing atonement for themselves and for all of humanity. And when the seven Festival days have ended, they do not hasten to return to their homes, but rather they tarry and assemble before their Ruler and celebrate an eighth day rejoicing over God's Torah [the Festival of Simchat Torah].
Eliyahu Kitov, The Book of our Heritage, Volume 1 pg 116