A New Soul in Eretz Yisroel
TeshuvahAhavas YisroelTorah learning
According to Chessed L'Avrohom, a Jew who comes to live in Eretz Yisroel receives a new, higher level of nefesh, drawn from the world of Yetzirah, which clothes itself in his earlier soul. On his first night in the Land, it is taught, the old soul goes up and only the new one returns. This is how Chazal can say that one who lives in Eretz Yisroel is forgiven his sins, and why every Jew who lives there is called a tzaddik. Rav Avrohom adds that the Land atones only for unintentional sins; deliberate sins require teshuvah and Torah learning.
Source: Chessed L'Avrohom, Maayan 3, Nahar 12