“On the first day” – this is the fifteenth [of Tishrei], and you say “on the first day”? Rabbi Mana of She’av and Rabbi Yehoshua of Sikhnin said in the name of Rabbi Levi: This is analogous to a province that owed tax to the king. The king went to collect it. [When he came] within ten mil, all the prominent people of the province emerged and lauded him. He forgave them one-third of their tax debt. [When he came] within five mil, the province’s middle class emerged and lauded him, and he forgave them another third.
When he entered the province, all the residents of the province, men, women, and children, emerged and lauded him, and he forgave them everything. The king said to them: ‘What has passed has passed; from here we will begin a new account.’ So, on the day before Rosh HaShana the prominent leaders of the generation fast, and the Holy One blessed be He forgives [the public] one-third of their iniquities.
From Rosh HaShana until Yom Kippur [many] private individuals fast, and the Holy One blessed be He forgives [the public] one-third of their iniquities. On Yom Kippur everyone fasts, men, women, and children, and the Holy One blessed be He says to Israel: ‘What has passed has passed; from here we will begin a new account.’ From Yom Kippur until the festival of Sukkot, all of Israel is engaged in mitzvot; this one is engaged with his sukka, and that one with his palm branch.
On the first day of the festival, all of Israel stand before the Holy One blessed be He with their palm branches and their citrons in [honor of] the name of the Holy One blessed be He. He says to them: ‘What has passed has passed; from here we will begin a new account.’ Therefore, Moses exhorts Israel and says to them: “You shall take for you on the first day.” Rav Aḥa said: “For forgiveness is with You” (Psalms 130:4) – from Rosh HaShana, forgiveness is in abeyance with you. Why to that extent? “So You will be feared” (Psalms 130:4) – in order to impose fear of You upon Your creations.