This Shabbat is known as “Shabbat Nachamu” after the first word of the haftarah. R’ Chaim of Krasna z”l (18th century; one of the early followers of the Ba’al Shem Tov) offers the following homiletical interpretation of the haftarah’s opening verse:
That verse (Yishayah 40:1) states: “‘Comfort, comfort, My people,’ says your G-d.” R’ Chaim relates this verse to the discussion between the Jewish people and Hashem which is recorded in the midrash. In that discussion, Hashem says (Zechariah 1:3), “Return to Me and [then] I will return to you.”
The Jewish people respond (Eichah 5:21), “Return us, Hashem, to You and [then] we will return.” In other words, Hashem and the Jewish people disagree over who should take the initiative in order to bring about a reconciliation between us and Him. Hashem says that we must return to Him, but we maintain that He must reach out and draw us in.
Hashem’s desire is also expressed in Hoshea (14:2): “Return, Yisrael, to Hashem, your G-d . . .” What He asks is that you make Him “your G-d.”
Returning to the verse from our haftarah, R’ Chaim explains (by repunctuating the verse): We ask, “Comfort?” How can we be comforted? Hashem responds: “Comfort [when] My people says, ‘Your G-d’.”
He tells us that He will comfort us when we call Him, “Our G-d.” In reality, however, these words themselves comfort us, for He has called us, “My people,” and thus taken the first step. (Mishnat Chassidim)
