THE REBBE’S MONTH
“These days are more choice for repentance, being days of mercy and favor, for on Rosh Chodesh Elul, Moshe ascended Mount Sinai to receive the second Luchos. He remained there for forty days and descended on 10 Tishrei which was the completion of the atonement. Since then, these days have been dedicated as days of favor and the 10th of Tishrei as Yom Kippur.”