Chassidic Essence of Yom Kippur

Midrash Socher Tov 102
Some say this means that on Yom Kippur, all of Israel is created as a people, it is as if they are created new and have no connections with the sins they did prior.

Others say, the verse should be understood to mean that after teshuva their sins no longer have a claim on them, as it says “you shall be pure before the Holy One” (Lev. 16:30), which means that the Holy One of Blessing creates them like new creations on Yom Kippur. This is like the verse, “fashion a pure heart for me, O God,” this means a new creation that is the essential element of the holy day.

Netivot Shalom 2:168

An essential element of Yom Kippur can be dest described in the midrash:

“That people yet to be created nay praise the Holy One”

—Psalm 102:19

Some say this means that on Yom Kippur, all of Israel is created as a people, it is as if they are created new and have no connections with the sins they did prior.

Others say, the verse should be understood to mean that after teshuva their sins no longer have a claim on them, as it says “you shall be pure before the Holy One” (Lev. 16:30), which means that the Holy One of Blessing creates them like new creations on Yom Kippur. This is like the verse, “fashion a pure heart for me, O God,” this means a new creation that is the essential element of the holy day. Shocher Tov 102

The above teaching describes that the process of creation inherently includes purification even for the most serious transgressions. This is just as was explained by the Kovriner Rebbe:

“Out of the depths I call to you, Holy One”

—Psalm 130:1

This refers to out of the depths of the husks of darkness I call to you, Holy One. The meaning here is that from the depths of darkness, we find the holy sparks that have fallen into the darkening husks.

All this is achieved through the power of trust that one that the Holy One dwells with every person even amidst his sins. God hears listens to your voice that comes forth out of the darkening husks.