The Arugas Habosem zt'l says that at the beginning of Elul, the yetzer hara tricks a person and says, "You still have a lot of time to daven and do teshuvah. You can begin later." At the end of Elul, the yetzer hara returns and says, "It’s too late to begin now. You missed most of Elul, and now you will begin?" But it’s never too late, and we can accomplish so much, even in the last few moments of the year.
Tzaddikim say that the final Minchah of the year rectifies all the tefillos of the year which were said without kavanah. The Arizal says that all the tefillos of the year that couldn’t go up can go up with the Minchah of erev Rosh Hashanah.
On Erev Rosh Hashanah, just moments before Rosh Hashanah arrives, we say in Minchah, הזאת השנה את עלינו ברך, requesting that Hashem bless the year. But why do we ask for a brachah now? There are just a few moments left in the year!
The Ahavas Yisrael of Vizhnitz zy'a says that this isn't a question because we are unable to exist, not even for a short time, without Hashem's brachos and salvations.
It could be the opposite, too. The Divrei Chaim of Sanz zt'l said that on the final day of the year, one can earn a lot of money and receive all kinds of salvations.
The Tur (581) writes, "The Ashkenazic custom is to fast on Erev Rosh Hashanah. [Many fast for half a day.] The Midrash Tanchuma states the significance of this fast: 'It can be compared to a country that owed taxes to a king, and the king came, together with his army, to collect the debt. When the king was ten parsaos away, the country’s leaders came out to greet the king and explained that they couldn’t afford to pay the large tax. The king agreed to forgive 1/3 of the debt. The king with his army continued marching toward the country [because he still wanted to collect 2/3rds of the debt]. The middle-class people came forward and cried to the king about their financial hardships, and the king agreed to relieve the country of another third of the debt. When the king got closer to the city, everyone came out to greet the king. The king forgave the final third of the debt.'"
"The nimshal is that on Erev Rosh Hashanah, tzaddikim fast, and Hashem pardons a third of our sins. During Aseres Yemei Teshuvah, ..."
Stories of Erev Rosh Hashanah
Once, on Erev Rosh Hashanah, someone asked Reb Gedalyah Eisenman Shlita (Mashgiach of Kol Torah) for chizuk for Rosh Hashanah. Reb Gedalyah replied, "There are still a few moments left to Elul. We can still benefit from the specialness of this time." The man cried in anguish, "If only I knew that at the beginning of Elul!"
Rebbe Sholom Shachna of Prebishta zt'l (father of the Ruzhiner zt'l) was in Chernobyl for Rosh Hashanah. He tried to daven minchah with kavanah, knowing that this is from the most critical minchos of the year, but he had difficulty concentrating. Afterwards, Rebbe Nochum of Chernobyl zt'l (Rebbe Sholom Shachna's wife's grandfather) told him that the minchah that he had davened was actually very special, despite his trouble focusing on the tefillah. He told him that his minchah opened the gates of heaven because he tried so hard to daven with kavanah. This story has many lessons. For one thing, it reminds us that we don’t always know what is valuable in heaven and what isn't. Reb Sholom Shachna thought that his minchah wasn't so good, and Reb Nochum Chernobyler revealed to him how much his tefillah accomplished. Heaven saw it differently than he did. The same is with many deeds that we do. We sometimes think that it is a mediocre or insignificant deed, but Hashem views it differently.
Someone told Reb Shmuel Auerbach zt'l that his stock portfolio crashed on Erev Rosh Hashanah at three o'clock in the afternoon, and he lost a lot of money. We see that we need Hashem's blessings every moment.
