Free translation of a letter from the Lubavitcher Rebbe, from the first day of Elul, 1975.
To the sons and daughters of the Jewish people,
Wherever they may be,
May God give them life.
Greetings and blessings,
The month of Elul, the month of the year's end, is, as is well known, a month of mercy and forgiveness. It is also a month of spiritual reflection on the past year, on all the actions and activities undertaken, all the missteps and missed opportunities, and so on. It is a month of Teshuvah (return), repentance for the past, and a positive resolution for the future, preparing for the new year, hoping that the coming year will be better than the good of this past year, in all matters.
And the concept of these special days of the month of Elul is explained by the Alter Rebbe, author of the Tanya and Shulchan Aruch:
""An analogy of a king who, before entering the city, is greeted by the people of the city in the countryside. Then, anyone who wants to go out to meet the king is allowed to do so, and he receives everyone with a good countenance and shows a smiling face to all, and as he goes to the city, they follow him, etc. In the same way, the month of Elul, etc., may God shine His face upon you, which signifies the reflection of the Thirteen Divine Attributes of Mercy, that they be face to face, etc.""
According to what has been mentioned above, the great opportunity of the days of the month of Elul will be understood, as they illuminate the Thirteen Divine Attributes of Mercy face to face, and it is a good spiritual time for every Jew, regardless of their previous situation, to unite with Him, blessed be He, with heart and soul, and to put that into practice, that is, a great addition (in quantity and quality) to the study of Torah and the observance of its precepts.
May it be God's will that each and every one of us within the Jewish people fully utilize all these special days for all the purposes mentioned above.
Meditate with sincere meditation until you live by it, and let it guide your daily behavior in what King David mentioned in the psalm that we began to recite on the first day of the month of Elul twice a day every day (Psalm 27):
""God is my light and my salvation, whom shall I fear? [...] my oppressors and enemies have stumbled and fallen; if there were a war against me, my heart would not fear [...] and now my head will be lifted high show me, O God, Your way trust in God, strengthen and harden your heart and trust in God""
And may God our Eternal King bring about salvation in the midst of the earth that includes
In the light of the face of the Living King, may each and every one be blessed with a good and sweet year, both materially and spiritually.
With honor and blessing to be enrolled and sealed for good.