Rosh HaShannah is a time of renewal. Through teshuvah (repentance) we prepare ourselves to face H’Shem: Avinu Malkeinu (Our Father, Our King) on the Day of Judgment for the New Year. Through proper reflection, and rooting out our sins well in advance of that day, we hope to begin the new year with the resolve to start anew.
Rosh HaShannah is considered to be a day of judgment for the new year. We would like to be judged favorably, so we make an accounting of the soul (heshbnon hanefesh), in order that our conscience will permit ourselves to stand before the King. According to the Zohar, “’You stand this day all of you before the L-RD your G-d’” (Deuteronomy 30:9) refers to Rosh HaShannah, when we stand before H’Shem in judgment for the New Year.
When we examine our conscience, we may be brought to a place of moral compunction as a result of guilt and remorse. During the Ten Days of Repentance, otherwise known as the Days of Awe, we continue to search our souls for the flaws that need to be brought into the light . During that time, any judgments against us for the year may be diminished through our efforts at “teshuvah (repentance), tefillah (prayer), and tsedokah (charity),” that “avert the severity of the decree,” for the decrees are not sealed until Yom Kippur.
The Tree of Life 