Rosh Hashanah in David's Court

[3] Judah bar Nahman in the name of Resh Lakish opened: "God has gone up amid the blast, [the LORD amid the sound of the trumpet]" (Psalms 47:6). In the hour when the Holy One, blessed be He, goes up and sits upon the throne of judgment, He goes up in judgment, as it is written, "God has gone up amid the blast" (ibid.). And in the hour when Israel take up their shofars and sound them, the Holy One, blessed be He, rises from the throne of judgment and sits upon the throne of mercy, as it is written, "the LORD amid the sound of the shofar" (ibid.), and He is filled with mercy toward them and has compassion upon them, and turns for them the attribute of judgment into the attribute of mercy. When? "In the seventh month" (Leviticus 23:24).