THE MONTH OF ELUL
In the generation of the Exodus from Egypt, Moses ascended Mount Sinai three times. The first was to receive the Torah. The second was to plead with G-d for his forgiveness, after the Jewish people sinned in worshipping the golden calf.
Then, on the first day of Elul - the month immediately preceding Tishrei - Moses ascended the mountain a third time, to invoke G-d's abundant mercy for our complete atonement. He remained there for forty days, until Yom Kippur, when G-d cleansed us completely, as though we had never sinned.
Since then, these days are marked as a special period of Divine Grace, during which our sincere prayers are sure to find favor in the eyes of G-d.