“Elul is a time to prepare for the ‘Days of Awe’ of Rosh HaShanah and Yom Kippur by repenting the failings of the past and resolving for the future; to immerse oneself in Torah study, prayer and charitable activities.

Elul is the opportune time for all this because it is a month in which G-d relates to us in a more open and compassionate manner than He does in the other months of the year.

… it is a time when G-d’s ‘thirteen attributes of mercy’ illuminate His relationship with us.”