He who walks uprightly and works righteousness. He who walks uprightly is the Holy One, Blessed be He, as it is said, "The Rock, His work is perfect" (Deuteronomy 32:4). And he who works righteousness is the Holy One, Blessed be He, as it is said, "For the Lord is righteous; He loves righteous deeds" (Psalms 11:7). And he who speaks truth is the Holy One, Blessed be He, as it is said, "But the Lord is the true God" (Jeremiah 10:10).
He who does not wrong his fellow is the Holy One, Blessed be He, who did not wrong Israel at the time of the Golden Calf, as it is written, "And the Lord repented of the evil which He thought to do unto His people" (Exodus 32:14). He who does not bear reproach for his neighbor is the Holy One, Blessed be He, as it is said, "To the children of Israel with his neighbor" (Psalms 68:15). He who despises the vile, but honors those who fear the Lord is the Holy One, Blessed be He, as it is said, "And the people journeyed not until Miriam was brought in" (Numbers 12:15), which teaches that the pillar of cloud was delayed for her.
He who keeps his oath even to his own hurt is the Holy One, Blessed be He, as it is said, "But as the Lord lives, who has established me, and set me on the throne of David my father, and who has made me a house, as He promised, Adonijah shall be put to death this day" (1 Kings 2:24). And it is said, "And therefore I have sworn unto the house of Eli, that the iniquity of Eli's house shall not be expiated with sacrifice nor offering forever" (1 Samuel 3:14).
He who swears to do evil and does not change is the Holy One, Blessed be He, who withholds his wrath and forgives, as it is said, "As the Lord lives, the glory of the Lord shall be established, and all the earth shall be filled with His glory" (Numbers 14:21). Rabbi Avin said, "He who swears to do evil is one who deprives himself of his money in order to distress his soul to do a mitzvah." And the Rabbis say that it is one who swears to restrain his evil inclination from sinning.
He who does not lend his money on interest is the Holy One, Blessed be He, who did not give the Torah for money. As it says (Isaiah 55:1), "Ho, everyone who thirsts, come for water; and he who has no money, come buy and eat; come buy wine and milk without money and without price." And "He who takes no bribe against the innocent" (Psalms 15:5). For if all the nations of the world were to gather and offer all their wealth for one mitzvah (commandment) of the Torah, they could not fulfill it.
Similarly, it is written (Song of Songs 8:7), "Many waters cannot quench love." These are the nations of the world, as it is written (Isaiah 17:12), "Woe to the multitude of many people." They seek to extinguish the love that the Holy One, blessed be He, has for Israel. "Rivers cannot wash it away" (Song of Songs 8:7).
Rabbi Azariah says in the name of Rabbi Yehudah: In the future, when all the nations come to accuse Israel, and they say before the Holy One, blessed be He, "Master of the Universe, these are idolaters, and these are idolaters; these are those who commit sexual sins, and these are those who commit sexual sins; these are those who shed blood, and these are those who shed blood," He will say to them (Song of Songs 8:7), "If a man would give all the substance of his house for love, they would utterly despise him."
What is written afterwards (Song of Songs 8:8)? "We have a little sister." What is this little one? All that Israel does is insignificant compared to what is given to them.
Thus, all year round, Israel is covered in sins, but on Yom Kippur, they are atoned for, as it is written (Leviticus 16:30), "For on this day, He shall forgive you."