The Sources of Elul When the Jewish People sinned by
worshipping the Golden Calf (Shemot 32:1-6) right after receiving the Torah from G-d, in
effect rejecting His great gift, Moshe broke the first set of Holy Tablets, on which were
inscribed the Ten Commandments. G-d accepted Moshe's pleas and commanded him to make
another set of two tablets like the first.
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These 40 days were set for all future generations as days of repentance and forgiveness. These days are especially appropriate for personal reflection and repentance since they mark the perennial recurrence of Divine compassion.
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