Hayom Yom 27 Menachem Av - The month of Elul is the time of reckoning

The daily Hayom Yom with Rabbi Yosef Katzman

מְבָרְכִים רֹאשׁ חֹדֶשׁ אֱלוּל, אֲמִירַת כָּל הַתְּהִלִּים בְּהַשְׁכָּמָה. יוֹם הִתְוַעֲדוּת

[On Shabbos Mevarchim, it is our custom] to recite the entire Book of Tehillim early in the morning and to hold a farbrengen on that day.

חֹדֶשׁ אֱלוּל הוּא חֹדֶשׁ הַחֶשְׁבּוֹן

Elul is a month of reckoning.

דִּכְמוֹ בְּגַשְׁמִיּוּת הִנֵּה הַבַּעַל עֵסֶק

Just as a businessman

בִּכְדֵי שֶׁיִּהְיֶה הָעֵסֶק כִּדְבָּעֵי וְיִתֵּן רֶוַח רַב

who wants to run his business properly and most profitably

צָרִיךְ מִזְּמַן לִזְמַן לַעֲשׂוֹת חֶשְׁבּוֹן וּלְתַקֵן אֶת כָּל הַחֶסְרוֹנוֹת

must take stock from time to time and correct anything amiss,

כֵּן הוּא גַּם בַּעֲבוֹדָה הָרוּחָנִית בַּעֲבוֹדַת הַשֵּׁם יִתְבָּרֵךְ

so too must we act in our spiritual work of avodas HaShem.

דְכָל הַשָּׁנָה הִנֵּה כָּל יִשְׂרָאֵל עוֹסְקִין בְּתּוֹרָה וּמִצְוֹת וּבְמִדּוֹת טוֹבוֹת

Throughout the year the Jewish people study Torah, observe mitzvos, and cultivate desirable character traits.

בְּחֹדֶש אֱלוּל הוּא חֹדֶשׁ הַחֶשְבּוֹן

The month of Elul is the time of reckoning,

אֲשֶׁר כָּל אֶחָד וְאֶחָד מִיִּשְׂרָאֵל

when each and every Jew

כָּל חַד וְחַד לְפוּם שִׁיעוּרָא דִילֵיה

according to his capacity,

הֵן הַיּוֹשֵׁב אֹהֶל וְהֵן הַבַּעַל עֵסֶק

be he a Torah scholar or a businessman,

צְרִיכִים לַעֲשׂוֹת חֶשְׁבּוֹן צֶדֶק בְּנַפְשָׁם

has to make a fair account within himself

מִכֹּל אֲשֶׁר עָבַר עֲלֵיהֶם בְּמֶשֶׁךְ הַשָּׁנָה

over everything that has transpired in his life in the course of the past year.

וְלֵידַע הַמַּעֲלוֹת בַּעֲבוֹדָתָם וּלְחַזְקָם

Thus, he can acknowledge the good points in his Divine service and reinforce them,

וְאֶת הַחֶסְרוֹנוֹת שֶׁבָּהֶם וּבַעֲבוֹדָתָם לְתַקְּנָם

as well as correct the shortcomings in himself and in his efforts.

דְעַל יְדֵי הֲכָנָה טוֹבָה זוֹ

And by virtue of such positive preparation,

זוֹכִים לְשָׁנָה טוֹבָה וּמְתוּקָה בְּגַשְׁמִיּוּת וְרוּחָנִיּוּת

we are found worthy of being blessed with a good and sweet year, both materially and spiritually.

Text and Translation courtesy of Sichos in English

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