This is the season when the Lord pardoned the Israelites who had worshiped the molten calf. He commanded Moses to reascend the mount for a second tablet, after he had destroyed the first. Thus say the sages, "The Lord said unto Moses in the month Elul, < Go up unto me on the mountain,* and Moses went up and received the second tablet at the end of forty days. Before he ascended he caused the trumpet to be sounded through the camp.® Since that time it is customary to sound the shophar (cornet) in the synagogues, to give warning to the people that the day of judgment, New Year, is rapidly approaching, and with it the Day of Atonement.
Therefore, propitiatory prayers are said twice every day, morning and evening, from the second day of Elul until the eve of the Day of Atonement, which period comprises the last forty days which Moses passed on Sinai, when God was reconciled to Israel and pardoned their transgressions with the molten calf.