English translation — עמוד 1149

And just as on Rosh Hashanah,

is besides the essential matter of Rosh Hashanah – "Make Me king over you",

connection of the essence of the soul – there is also in it the matter of teshuvah

(which is why Rosh Hashanah enters into the count of the Ten Days of Repentance)

and the matter of the mitzvah

(shofar),

so also are in Yom Kippur present all these three matters^*יג

: essence of the soul – "The essence of the day atones",

teshuvah of Yom Kippur

(which is why Yom Kippur is from the Ten Days of Repentance)

and the mitzvah of Yom Kippur,

the mitzvah of fasting etc.,

and also the mitzvah of teshuvah and confession¹⁴.

D.

There is yet another thing that Yom Kippur and Rosh Hashanah resemble each other: