On Rosh Chodesh Elul, Moshe Rabbeinu ascended Har Sinai to receive the second set of Luchos. He returned with them on Yom Kippur, with Hashem having granted complete forgiveness for the sin of the golden calf. These forty days are an especially auspicious time for Teshuvah.
The Arizal taught that the thirteen attributes of divine mercy are revealed in the month of Elul, assisting in one’s efforts to do Teshuvah. The Alter Rebbe explained this idea with the famous parable of Melech B’Sadeh – the King in the field. The month of Elul is thus known as the Chodesh Horachamim (month of mercy), and the gates of mercy are open to all who wish to come close to Hashem through Teshuvah, Tefillah and Torah. These ideas should be publicized as much as possible.
Elul is the month of preparation to usher in a new year replete with good and blessing, both physically and spiritually.
The word Elul is an acronym for a number of Pesukim alluding to the ideas of Torah, Tefillah, Tzedakah, Teshuvah and Geulah. The month of Elul is an appropriate time to increase in all of these matters.
One should increase learning Chassidus, particularly those topics applicable to the Avoidah of the month of Elul.
One should also increase in Ahavas Yisroel, Gemilus-Chessed and the Ten Mivtzoim.
The Rebbe Rashab would refer to Elul as the season for reciting Tehillim.
Elul is the “month of reckoning”. During this month, one should make an accurate assessment of all one’s thoughts, words and deeds, and reflect on all the experiences that occurred during the course of the year.
One should improve and strengthen one’s qualities, and at the same time, regret and correct one’s deficiencies – both the errors and wrongs that were committed, as well as those things which were not performed as well as they could have been. One should resolve for the future to fulfil Mitzvos in the best possible manner; to be more diligent with regards to Torah and Tefillah; and to correct one’s negative Middos as well as acquire positive Middos.
During Elul, one should be enthused with much Simcha, in recognition of the special closeness that Hashem shows us – “The King is in the field”.
Even though Elul is a time to arouse others to Teshuvah, this should be done in a pleasant and humble way, and not by G-d forbid saying harsh things about others.
