Elul: The Month of Reckoning

[iitb]

I received this from a woman in my congregation, and I have no idea where she got it(I'm thinking some mailing list that she's subscribed to), but I figured it was worth posting.

The month of Elul is the month of reckoning.

In the material world, if a businessman is to conduct his affairs
properly and with great profit, he must periodically take an
accounting and correct any deficiencies...

Likewise in the spiritual Avoda of serving G-d.

Throughout the year all Israel are occupied with Torah, Mitzvot and
(developing and expressing) good traits.

The month of Elul is the month of reckoning, when every Jew, each
commensurate with his abilities, whether scholar or businessman, must
make an accurate accounting in his soul of everything that occurred in
the course of the year.

Each must know the good qualities in his service of G-d and strengthen
them; he must also be aware of the deficiencies in himself and in his
service, and correct these.

Through this excellent preparation, one merits a good and sweet year,
materially and spiritually.