Dwelling In Exile

"On the first day" (Leviticus 23:40). It is the fifteenth day, and yet you say "on the first day"? Rabbi Mani of Sheab and Rabbi Yehoshua of Sikhnin in the name of Rabbi Levi: This is like a province that owed tribute to the king, and the king went to collect it. So too Israel come on Rosh Hashanah and do repentance, and the Holy One, blessed be He, remits for them a third of their sins. They come during the Ten Days of Repentance and the worthy fast, and the Holy One, blessed be He, remits for them most of their sins. And when the Day of Atonement comes, all Israel fast, and the Holy One, blessed be He, forgives all their sins. Rabbi Aha said: It is written, "For with You is forgiveness" (Psalms 130:4), the forgiveness is deposited with You from the start. From the Day of Atonement until the Festival all Israel are occupied with commandments: this one is occupied with his sukkah and that one is occupied with his lulav; and on the first day of the Festival they take their lulavim and their etrogim in their hands and give praise to the Holy One, blessed be He. So it counts as the first day, the first day for the reckoning of sins.