Everything Depends on The End

The well-known teaching of our Sages that “Everything depends on the end” [Berachot 12a] takes on its full power and significance in the mitzvah of teshuvah. In fact a person who has sinned and acted wickedly throughout his life, yet regrets his deeds just before he leaves this world, will have his repentance accepted and even hoped for by G-d.

The same applies to the end of the year. On the eve of Rosh Hashanah, when we spiritually awaken and examine our deeds, deciding to repent and improve ourselves, we retroactively rectify the entire year. This spiritual awakening at the end of the year will elevate all our deeds from the past year for good and for blessing.

The author of Ketzei Hamateh figuratively interprets the verse, “For had we not [lulei] delayed, by now we could have returned twice” [Bereshith 43:10]. He notes that the term lulei (“had we not”) is composed of the same letters as Elul, as if to say: Even if we have delayed in repenting and are awaiting the month of Elul, the month of mercy and supplications, “by now” – ata, a term whose initials stand for erev techilat hashanah (“eve of the start of the year”) – “we could have returned twice” – with two-fold repentance.

Source: Rabbi David Pinto Shlita