"Elul a month of regret"
This month is considered the last of the year and immediately precedes Rosh Hashana (the head of the year) "The day of judgment for all the inhabitants of the world" It is set as the time destined for repentance.
So much so that this month we recite "the Slijot" (special prayers requesting God's forgiveness) and prayers of penance.
From ancient times these were days of reconciliation between the Creator and Israel. When the Jewish people committed the sin of the Golden Calf and the Tablets of the Law were broken, Moshe again ascended Mount Sinai and begged for mercy and forgiveness, G-d accepted his plea, and said: ( Exodus 34-1)
"Sculpt for yourself two Tablets like the first ones"
Moshe ascended the mountain on Rosh Chodesh Elul and stayed there 40 days until the 10th of the month of Tishrei.
That day he descended with the second Tablets those that God had given him with joy and willingness.
This 40-day period from Rosh Chodesh Elul to the 10th of the month of Tishrei was set for all generations as a time of reconciliation, a period of repentance and forgiveness.
Despite the fact that genuine repentance is always accepted, the days of Elul are especially appropriate for it, because during this period Divine mercy is awakened and the hand of the Creator reaches out to receive those who return to Him sincerely.
(Excerpts from Sefer Hatoda)
Chodesh Tov! (A good month) May all our prayers and supplications be well received!
The Garden of Breslev recommends: