Rashi (Deut. 9:18) details the sequence of events. The first tablets were shattered on the seventeenth of Tammuz (Talmud Taanis 26B). Moshe Rabenu ascended Mt. Sinai for forty days in prayer. At the end of that period, on the first day of Elul he was told to go up again with a new set of tablets. It was then that the days of Ellul were set aside for all future time as a season for repentance and acceptance of prayer. Every day of the year we pray for repentance and forgiveness and we anticipate their acceptance. But the days of Ellul are especially meant for this purpose.
While not many may realize it, the seasons of the year have a profound effect upon a human being. The length of the days or nights, the heat or cold, high or low humidity all have a pronounced effect upon our moods, thoughts, energy flow, enthusiasm, sluggishness, drive, motivation, tolerance, patience, etc. The variances of seasons make variances in the clarity of our thought and in our emotional composition.
The changes in the flow of physical energy affect us. The variances in the flow of spiritual energy affect us even more so. These forty days from the first of Ellul until the tenth of Tishrei are filled with a vast amount of spiritual force. During Ellul, the Shofar is blown every morning (Orach Chaim 581:1). We need to take advantage of this great oportunity and tune our minds and hearts into the call of the Shofar.The Shofar’s sound penetrates to the inner depths of our souls.
With this inspiration, we can rid ourselves of the burdens of greed, lust and vanity. We can proceed with a wonderful surge of lovingkindness, deepfelt prayer and sacred dignity. So equipped, we may approach the High Holy Days—the days of Judgement — cleansed and renewed. We can look forward to a blessed New Year.