Why Elul Is the Time for Teshuvah
Shabbos & Yom TovTeshuvahTorah learning
The Apta Rav opens his sefer by discussing the month of Elul. Every person, he writes, should use this month to review his deeds and make an accounting of the past year. He should feel regret, confess, and do complete teshuvah, returning to Hashem out of awe, and out of wholehearted love for Him. He should truly accept never to repeat his mistakes, and attach himself to Hashem from then on. One reason he gives for choosing this time is that a person who arrives at Rosh Hashanah and Yom Kippur pure and refined will have his speech, actions and thoughts on those days purified as well, helping him toward a good judgment for the coming year.
Source: Ohev Yisroel, opening discussion on Elul (on Devarim 14:22)