Sefer Kohelet Yitzchak brings another magnificent approach. After failing to impede Avraham from performing the Mitzvah commanded of him, despite all the roadblocks and blockers put into play, the Satan had one final chance to succeed. If he could get Avraham to regret performing the Mitzvah, it would wipe away its merit entirely!
Rabbotai, know that some Ashkenazi communities, immediately after performing Hattarat Nedarim (the annulment of vows) on Erev Rosh Hashanah, or some on Yom Kippur, recite a lengthy viduy declaration regarding the last day of their lives – since they do not know what will be decreed upon them. The Satan lives for this day! As a person gasps for their last breath, he’ll offer them a tank of the freshest Swiss air, but only if they quickly regret their observance of Torah and Mitzvot. The Satan tries to con the dying man into regretting all the Mitzvot they performed and renouncing their faith in Hakadosh Baruch Hu. Such a person is not in their proper state of mind and may just utter words, and the Satan will grab these words and shout, “I was unsuccessful in getting this person to fall for 70 years, but right now, my success is complete! They reversed it all!”
Rabbotai, to prevent this from happening, what does a person do? They declare up front, right alongside their annulment of vows, that should this occur during the year that follows, their declaration should be considered null and void! The lengthy text they recite can be found in Shevet Musar, and includes: ...
If, G-d forbid, at this time the great instigator and accuser, my evil inclination from my youth, comes to incite and seduce me, G-d forbid, to deny my Maker, Creator, and King of Kings, Hakadosh Baruch Hu, or His holy and pure Torah or its commandments... I hereby make a declaration... that such seduction that incites and leads me astray shall be null and void and like a broken shard. If, G-d forbid, I acknowledge it, G-d forbid, out of distress and confusion and madness of mind and heart, and a person is not held accountable for his distress.... But the truth is, I acknowledge before you with a complete acknowledgment that I believe in G-d, the Creator, blessed be His name, that He is One and His name is One, and I accept upon myself His kingship. Hear, O Yisrael, Hashem is our G-d, Hashem is One. Blessed be the name of His glorious kingdom forever and ever. And Hashem is G-d, truth, and His Torah is truth...
