מיתה ויוה"כ מכפרין עם התשוב: עם התשובה אין בפני עצמן לא נימא דלא כרבי דתניא רבי אומר על כל עבירות שבתורה בין עשה תשובה בין לא עשה תשובה יום הכפורים מכפר חוץ (מפורק עול) ומגלה פנים בתורה ומיפר ברית בשר שאם עשה תשובה יוה"כ מכפר ואם לא עשה תשובה אין יוה"כ מכפר
THIS WAS EXPOUNDED BY R'ELEAZAR B. ALARIAH: FROM ALL YOUR SINS BEFORE THE LORD SHALL YE BE CLEAN,<span class="x" onmousemove="('comment',' Lev. XVI, 30.');"><sup>13</sup></span> I. E. , FOR TRANSGRESSIONS AS BETWEEN MAN AND THE OMNIPRESENT THE DAY OF ATONEMENT PROCURES ATONEMENT, BUT FOR TRANSGRESSIONS AS BETWEEN MAN AND HIS FELLOW THE DAY OF ATONEMENT DOES NOT PROCURE ATONEMENT UNTIL HE HAS PACIFIED HIS FELLOW.<span class="x" onmousemove="('comment',' The verse is thus taken to mean 'From all your sins before the Lord', (i.e. , as between man and his Creator) will the Day the Atonement procure you forgiveness; but not for those which are committed not 'before the Lord', and 'before man', viz., sins committed against our fellow-man.');"><sup>14</sup></span>
Sefer HaChinukh
It is from the roots of the commandment that it was from the kindnesses of God towards His creatures to fix one day in the year for the atonement of sins, with the repentance that they repent. As if the iniquities of the creatures would accumulate year by year, their measure would be full at the end of two or three years or more, and the world would be liable for destruction. And therefore He, blessed be He, saw in His wisdom - for the survival of the world - to fix one day a year for the atonement of sins for penitents. And from the beginning of the creation of the world (Bereshit Rabbah 2:3), He designated it and sanctified it for this. And since God, blessed be He, designated that day for atonement, the day was sanctified and received the power of merit from Him, may He be elevated, to the point that it aids atonement. And this is [the meaning] of their, may their memory be blessed, saying in many places (Yoma 85b), "Yom Kippur atones" - meaning to say that there is power in Yom Kippur, itself, to atone for light sins.
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