Machshavaמחשבה

Teshuvah and Divine Forgiveness

These sources explore the Jewish theology of repentance and forgiveness, examining both the human process of teshuvah—confession, remorse, and amendment—and God's boundless capacity to forgive and restore the penitent. The sources range from Talmudic principles to medieval legal codification and Hasidic spirituality, emphasizing that sincere return to God erases past sin and brings the penitent near to the Divine.

גְּדוֹלָה תְּשׁוּבָה שֶׁמְּקָרֶבֶת אֶת הָאָדָם לַשְּׁכִינָה

7 sources · verified

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Source 1 · Tanach
Verified

Isaiah – Call to Repentance and Divine Forgiveness

Isaiah 55:6-7

The prophet calls on the wicked to forsake their ways and return to God, who will have mercy and pardon abundantly — 'for He forgives lavishly.' God's capacity for forgiveness is portrayed as qualitatively beyond human understanding.

דִּרְשׁ֥וּ יְהֹוָ֖ה בְּהִמָּֽצְא֑וֹ קְרָאֻ֖הוּ בִּֽהְיוֹת֥וֹ קָרֽוֹב׃ יַעֲזֹ֤ב רָשָׁע֙ דַּרְכּ֔וֹ וְאִ֥ישׁ אָ֖וֶן מַחְשְׁבֹתָ֑יו וְיָשֹׁ֤ב אֶל־יְהֹוָה֙ וִֽירַחֲמֵ֔הוּ וְאֶל־אֱלֹהֵ֖ינוּ כִּֽי־יַרְבֶּ֥ה לִסְלֽוֹחַ׃

Seek GOD while you can, Call out while [God] is near. Let the wicked give up their ways, The sinful, their plans; Let each one turn back to GOD So as to be pardoned; To our God, Who freely forgives.

Why it matters — A central prophetic text on teshuvah and forgiveness, emphasizing God's eagerness and boundlessness in forgiving the penitent.

Source 2 · Tanach
Verified

Psalms 51 – David's Psalm of Repentance

Psalms 51

David's confessional psalm after his sin with Bathsheba pleads for God to wash him clean, create in him a pure heart, and not cast him away. It models authentic personal teshuvah: acknowledgment of sin, contrition, and trust in divine mercy.

חׇנֵּ֣נִי אֱלֹהִ֣ים כְּחַסְדֶּ֑ךָ כְּרֹ֥ב רַ֝חֲמֶ֗יךָ מְחֵ֣ה פְשָׁעָֽי׃ (הרבה) [הֶ֭רֶב] כַּבְּסֵ֣נִי מֵעֲוֺנִ֑י וּֽמֵחַטָּאתִ֥י טַהֲרֵֽנִי׃ כִּֽי־פְ֭שָׁעַי אֲנִ֣י אֵדָ֑ע וְחַטָּאתִ֖י נֶגְדִּ֣י תָמִֽיד׃ הַסְתֵּ֣ר פָּ֭נֶיךָ מֵחֲטָאָ֑י וְֽכׇל־עֲוֺ֖נֹתַ֣י מְחֵֽה׃ לֵ֣ב טָ֭הוֹר בְּרָא־לִ֣י אֱלֹהִ֑ים וְר֥וּחַ נָ֝כ֗וֹן חַדֵּ֥שׁ בְּקִרְבִּֽי׃ אַל־תַּשְׁלִיכֵ֥נִי מִלְּפָנֶ֑יךָ וְר֥וּחַ קׇ֝דְשְׁךָ֗ אַל־תִּקַּ֥ח מִמֶּֽנִּי׃ זִ֥בְחֵ֣י אֱלֹהִים֮ ר֤וּחַ נִשְׁבָּ֫רָ֥ה לֵב־נִשְׁבָּ֥ר וְנִדְכֶּ֑ה אֱ֝לֹהִ֗ים לֹ֣א תִבְזֶֽה׃

Have mercy upon me, O God, as befits Your faithfulness; in keeping with Your abundant compassion, blot out my transgressions. Wash me thoroughly of my iniquity, and purify me of my sin; for I recognize my transgressions, and am ever conscious of my sin. Hide Your face from my sins; blot out all my iniquities. Fashion a pure heart for me, O God; create in me a steadfast spirit. Do not cast me out of Your presence, or take Your holy spirit away from me. True sacrifice to God is a contrite spirit; God, You will not despise a contrite and crushed heart.

Why it matters — The Bible's most intimate portrait of personal repentance and the psychology of seeking forgiveness from God.

Source 3 · Chazal
Verified

Talmud Yoma – Laws and Theology of Teshuvah

Yoma 86a:1

This sugya establishes core principles: Yom Kippur atones only when accompanied by teshuvah; for sins between people, one must appease the offended party directly; teshuvah out of love transforms intentional sins into merits. Rabbi Yochanan and Resh Lakish debate the transformative power of teshuvah.

חוּץ מִ״לֹּא תִשָּׂא״! ״לֹא תִשָּׂא״ וְכֹל דְּדָמֵי לֵיהּ.

except for: “You shall not take the name of the Lord, your God, in vain” (Exodus 20:7), about which the Torah states: “For God will not absolve him who takes His name in vain” (Exodus 20:7). The Gemara answers: It is not that this is the only negative mitzva that is not a minor transgression; rather, it is: “You shall not take the name of the Lord, your God, in vain” and any prohibition similar to it, meaning all severe prohibitions that carry punishment by a court.

Why it matters — The primary talmudic locus for both the halakhic mechanics and theological meaning of teshuvah and interpersonal forgiveness.

Source 4 · Rishonim
Verified

Rambam – The Greatness of Teshuvah

Mishneh Torah, Repentance 7:6-7

Rambam writes that a penitent should not think their sins create a barrier — nothing stands in the way of teshuvah, and even a completely wicked person who repents is immediately accepted. Yesterday's sins become as if they never were.

גְּדוֹלָה תְּשׁוּבָה שֶׁמְּקָרֶבֶת אֶת הָאָדָם לַשְּׁכִינָה שֶׁנֶּאֱמַר (הושע יד ב) "שׁוּבָה יִשְׂרָאֵל עַד ה' אֱלֹהֶיךָ". וְנֶאֱמַר (עמוס ד ו) "וְלֹא שַׁבְתֶּם עָדַי נְאֻם ה'". וְנֶאֱמַר (ירמיה ד א) "אִם תָּשׁוּב יִשְׂרָאֵל נְאֻם ה' אֵלַי תָּשׁוּב". כְּלוֹמַר אִם תַּחֲזֹר בִּתְשׁוּבָה בִּי תִּדְבַּק. הַתְּשׁוּבָה מְקָרֶבֶת אֶת הָרְחוֹקִים. אֶמֶשׁ הָיָה זֶה שָׂנאוּי לִפְנֵי הַמָּקוֹם מְשֻׁקָּץ וּמְרֻחָק וְתוֹעֵבָה. וְהַיּוֹם הוּא אָהוּב וְנֶחְמָד קָרוֹב וְיָדִיד. וְכֵן אַתָּה מוֹצֵא שֶׁבְּלָשׁוֹן שֶׁהַקָּדוֹשׁ בָּרוּךְ הוּא מַרְחִיק הַחוֹטְאִים בָּהּ מְקָרֵב אֶת הַשָּׁבִים בֵּין יָחִיד בֵּין רַבִּים. שֶׁנֶּאֱמַר (הושע ב א) "וְהָיָה בִּמְקוֹם אֲשֶׁר יֵאָמֵר לָהֶם לֹא עַמִּי אַתֶּם יֵאָמֵר לָהֶם בְּנֵי אֵל חָי". וְנֶאֱמַר בִּיכָנְיָהוּ בְּרִשְׁעָתוֹ (כְּתֹב) [כִּתְבוּ] (ירמיה כב ל) "אֶת הָאִישׁ הַזֶּה עֲרִירִי גֶּבֶר לֹא יִצְלַח בְּיָמָיו", (ירמיה כב כד) "אִם יִהְיֶה כָּנְיָהוּ בֶּן יְהוֹיָקִים מֶלֶךְ יְהוּדָה חוֹתָם עַל יַד יְמִינִי" וְגוֹ'. וְכֵיוָן שֶׁשָּׁב בְּגָלוּתוֹ נֶאֱמַר בִּזְרֻבָּבֶל בְּנוֹ (חגי ב כג) "בַּיּוֹם הַהוּא נְאֻם ה' צְבָאוֹת אֶקָּחֲךָ זְרֻבָּבֶל בֶּן שְׁאַלְתִּיאֵל עַבְדִּי נְאֻם ה' וְשַׂמְתִּיךָ כַּחוֹתָם": כַּמָּה מְעֻלָּה מַעֲלַת הַתְּשׁוּבָה. אֶמֶשׁ הָיָה זֶה מֻבְדָּל מֵה' אֱלֹהֵי יִשְׂרָאֵל שֶׁנֶּאֱמַר (ישעיה נט ב) "עֲוֹנוֹתֵיכֶם הָיוּ מַבְדִּלִים בֵּינֵכֶם לְבֵין אֱלֹהֵיכֶם". צוֹעֵק וְאֵינוֹ נַעֲנֶה שֶׁנֶּאֱמַר (ישעיה א טו) "כִּי תַרְבּוּ תְפִלָּה" וְגוֹ'. וְעוֹשֶׂה מִצְוֹת וְטוֹרְפִין אוֹתָן בְּפָנָיו שֶׁנֶּאֱמַר (ישעיה א יב) "מִי בִקֵּשׁ זֹאת מִיֶּדְכֶם רְמֹס חֲצֵרָי", (מלאכי א י) "מִי גַם בָּכֶם וְיִסְגֹּר דְּלָתַיִם" וְגוֹ'. וְהַיּוֹם הוּא מֻדְבָּק בַּשְּׁכִינָה שֶׁנֶּאֱמַר (דברים ד ד) "וְאַתֶּם הַדְּבֵקִים בַּה' אֱלֹהֵיכֶם". צוֹעֵק וְנַעֲנֶה מִיָּד שֶׁנֶּאֱמַר (ישעיה סה כד) "וְהָיָה טֶרֶם יִקְרָאוּ וַאֲנִי אֶעֱנֶה". וְעוֹשֶׂה מִצְוֹת וּמְקַבְּלִין אוֹתָן בְּנַחַת וְשִׂמְחָה שֶׁנֶּאֱמַר (קהלת ט ז) "כִּי כְבָר רָצָה הָאֱלֹהִים אֶת מַעֲשֶׂיךָ". וְלֹא עוֹד אֶלָּא שֶׁמִּתְאַוִּים לָהֶם שֶׁנֶּאֱמַר (מלאכי ג ד) "וְעָרְבָה לַה' מִנְחַת יְהוּדָה וִירוּשָׁלםִ כִּימֵי עוֹלָם וּכְשָׁנִים קַדְמֹנִיּוֹת":

Teshuvah is great for it draws a man close to the Shechinah as [Hoshea 14:2] states: "Return, O Israel, to God, your Lord;" [Amos 4:6] states: "`You have not returned to Me,' declares God;" and [Jeremiah 4:1] states: "`If, you will return, O Israel,' declares God, `You will return to Me.'" Implied is that if you will return in Teshuvah, you will cling to Me. Teshuvah brings near those who were far removed. Previously, this person was hated by God, disgusting, far removed, and abominable. Now, he is beloved and desirable, close, and dear. Similarly, we find God employs the same expression with which He separates [Himself] from the sinners to draw close those who repent. [Hoshea 2:1] states: "Instead of saying to you: `You are not My nation,' He will tell you: `You are the children of the living God.'” [Also, Jeremiah] speaks of Yecheniah while he was wicked [with the expression (22:30)]: "Write down this man as childless, a man who shall never prosper in his days," and [22:24]: "Would Cheniah, the son of Yehoyakim, king of Judah, be the signet ring on My right hand, I would tear him off." However, after he repented when in exile, [Chaggai 2:23] said concerning Zerubavel, his son: "'On that day,' declares the God of Hosts, `I will take you, Zerubavel, the son of Shaltiel, My servant,' declares God, `and I will place you as a signet ring.'" How exalted is the level of Teshuvah! Previously, the [transgressor] was separate from God, the Lord of Israel, as [Isaiah 59:2] states: "Your sins separate between you and your God." He would call out [to God] without being answered as [Isaiah 1:15] states: "Even if you pray many times, I will not hear." He would fulfill mitzvot, only to have them crushed before him as [Isaiah 1:12] states: "Who asked this from you, to trample in My courts," and [Malachi 1:10] states: "`O were there one among you who would shut the doors that you might not kindle fire on My altar for no reason! I have no pleasure in you,' says the God of Hosts, `nor will I accept an offering from your hand.'” Now, he is clinging to the Shechinah as [Deuteronomy 4:4] states: "And you who cling to God, your Lord." He calls out [to God] and is answered immediately as [Isaiah 65:24] states: "Before, you will call out, I will answer." He fulfills mitzvot and they are accepted with pleasure and joy as [Ecclesiastes 9:7] states, "God has already accepted your works," moreover, [G‑d] desires them, as [Malachi 3:4] states: "Then, shall the offering of Judah and Jerusalem be pleasing to God as in days of old and as in the former years."

Why it matters — Establishes the radical completeness of divine forgiveness upon genuine teshuvah, central to the theology of return.

Source 5 · Rishonim
Verified

Rabbeinu Yonah – Sha'arei Teshuvah (Gates of Repentance)

Sha'arei Teshuvah 1:1-10

Rabbeinu Yonah opens by establishing that teshuvah is an expression of God's boundless mercy, and enumerates twenty principles of teshuvah including remorse, abandonment of sin, verbal confession, prayer, and humility. He emphasizes that God eagerly awaits the sinner's return.

הַשַּׁעַר הָרִאשׁוֹן – בְּבֵאוּר הַתְּשׁוּבָה וְעִקָּרֶיהָ. מִן הַטּוֹבוֹת אֲשֶׁר הֵיטִיב הַשֵּׁם יִתְבָּרַךְ עִם בְּרוּאָיו, כִּי הֵכִין לָהֶם הַדֶּרֶךְ לַעֲלוֹת מִתּוֹךְ פַּחַת מַעֲשֵׂיהֶם וְלָנוּס מִפַּח פִּשְׁעֵיהֶם, לַחְשֹׂךְ נַפְשָׁם מִנִּי שַׁחַת וּלְהָשִׁיב מֵעֲלֵיהֶם אַפּוֹ, וְלִמְּדָם וְהִזְהִירָם לָשׁוּב אֵלָיו כִּי יֶחֶטְאוּ לוֹ, לְרֹב טוּבוֹ וְיָשְׁרוֹ כִּי הוּא יָדַע יִצְרָם, שֶׁנֶּאֱמַר (תהלים כה, ח): "טוֹב וְיָשָׁר ה' עַל כֵּן יוֹרֶה חַטָּאִים בַּדָּרֶךְ", וְאִם הִרְבּוּ לִפְשֹׁעַ וְלִמְרוֹד וּבֶגֶד בּוֹגְדִים בָּגָדוּ, לֹא סָגַר בַּעֲדָם דַּלְתֵי תְּשׁוּבָה, שֶׁנֶּאֱמַר (ישעיה לא, ו): "שׁוּבוּ לַאֲשֶׁר הֶעְמִיקוּ סָרָה". וְנֶאֱמַר (ירמיה ג, כב): "שׁוּבוּ בָּנִים שׁוֹבָבִים אֶרְפָּה מְשׁוּבֹתֵיכֶם". וְהֻזְהַרְנוּ עַל הַתְּשׁוּבָה בְּכַמָּה מְקוֹמוֹת בַּתּוֹרָה, וְהִתְבָּאֵר, כִּי הַתְּשׁוּבָה מְקֻבֶּלֶת גַּם כִּי יָשׁוּב הַחוֹטֵא מֵרֹב צָרוֹתָיו, כָּל שֶׁכֵּן אִם יָשׁוּב מִיִּרְאַת הַשֵּׁם וְאַהֲבָתוֹ, שֶׁנֶּאֱמַר (דברים ד, ל): "בַּצַּר לְךָ וּמְצָאוּךָ כֹּל הַדְּבָרִים הָאֵלֶּה בְּאַחֲרִית הַיָּמִים וְשַׁבְתָּ עַד ה' אֱלֹהֶיךָ וְשָׁמַעְתָּ בְּקוֹלוֹ". וְהִתְבָּאֵר בַּתּוֹרָה, כִּי יַעֲזֹר ה' לַשָּׁבִים כַּאֲשֶׁר אֵין יַד טִבְעָם מַשֶּׂגֶת וִיחַדֵּשׁ בְּקִרְבָּם רוּחַ טְהוֹרָה לְהַשִּׂיג מַעֲלַת אַהֲבָתוֹ, שֶׁנֶּאֱמַר (דברים ל, ב): "וְשַׁבְתָּ עַד ה' אֱלֹהֶיךָ וְשָׁמַעְתָּ בְקֹלוֹ כְּכֹל אֲשֶׁר אָנֹכִי מְצַוְּךָ הַיּוֹם אַתָּה וּבָנֶיךָ בְּכָל לְבָבְךָ וּבְכָל נַפְשֶׁךָ". וְאוֹמֵר בְּסוֹף הָעִנְיָן (דברים ל, ו): "וּמָל ה' אֱלֹהֶיךָ אֶת לְבָבְךָ וְאֶת לְבַב זַרְעֶךָ" – לְהַשִּׂיג אַהֲבָתוֹ. וְהַנְּבִיאִים וְהַכְּתוּבִים דִּבְּרוּ תָּמִיד עַל דְּבַר הַתְּשׁוּבָה, עַד כִּי בָּאוּ עִקְּרֵי הַתְּשׁוּבָה כֻּלָּם מְפֹרָשִׁים בְּדִבְרֵיהֶם כַּאֲשֶׁר יִתְבָּאֵר. וְהִנֵּה מַדְרֵגוֹת רַבּוֹת לַתְּשׁוּבָה, וּלְפִי הַמַּדְרֵגוֹת יִתְקָרֵב הָאָדָם אֶל הַקָּדוֹשׁ בָּרוּךְ הוּא. וְאָמְנָם לְכָל תְּשׁוּבָה תִּמָּצֵא סְלִיחָה, אַךְ לֹא תִּטְהַר הַנֶּפֶשׁ טֹהַר שָׁלֵם לִהְיוֹת הָעֲוֹנוֹת כְּלֹא הָיוּ, זוּלָתִי כַּאֲשֶׁר יְטַהֵר הָאָדָם אֶת לִבּוֹ וְיָכִין אֶת רוּחוֹ כַּאֲשֶׁר יִתְבָּאֵר. וְכֵן כָּתוּב (תהלים לב, ב): "אַשְׁרֵי אָדָם לֹא יַחְשֹׁב ה' לוֹ עָוֹן וְאֵין בְּרוּחוֹ רְמִיָּה", וּכְעִנְיָן הַבֶּגֶד הַצָּרִיךְ כִּבּוּס, כִּי הַמְּעַט מִן הַכִּבּוּס יוֹעִיל בּוֹ לְהַעֲבִיר הַגֹּעַל מִמֶּנּוּ, אַךְ לְפִי רֹב הַכִּבּוּס יִתְלַבֵּן. וְכֵן כָּתוּב (תהלים נא, ד): "הֶרֶב כַּבְּסֵנִי מֵעֲוֹנִי", וּתְכֻבַּס הַנֶּפֶשׁ מִן הֶעָוֹן כְּפִי אֲשֶׁר תְּכַבֵּס אֶת לִבָּהּ, שֶׁנֶּאֱמַר (ירמיה ד, יד): "כַּבְּסִי מֵרָעָה לִבֵּךְ יְרוּשָׁלִַם". וְאָמְרוּ רַבּוֹתֵינוּ זִכְרוֹנָם לִבְרָכָה (ע"ז יט, א) "אַשְׁרֵי אִישׁ יָרֵא אֶת ה'" (תהלים קיב, א) – בְּעוֹדוֹ אִישׁ, רְצוֹנָם לוֹמַר, כִּי תְּשׁוּבַת הָאָדָם הַמְּעֻלָּה בִּימֵי בְּחוּרוֹתָיו בְּעוֹד כֹּחוֹ עָלָיו וְיִתְגַּבֵּר עַל יִצְרוֹ. אָכֵן כָּל תְּשׁוּבָה מוֹעִילָה, כְּמוֹ שֶׁנֶּאֱמַר (תהלים צ, ג): "תָּשֵׁב אֱנוֹשׁ עַד דַּכָּא וַתֹּאמֶר שׁוּבוּ בְנֵי אָדָם", וְאָמְרוּ רַבּוֹתֵינוּ זִכְרוֹנָם לִבְרָכָה (ירושלמי חגיגה ב, א) עַד דִּכְדּוּכָהּ שֶׁל נֶפֶשׁ. עַתָּה נְבָאֵר עִקְּרֵי הַתְּשׁוּבָה.

In explanation of repentance and its principles Among the good things which God, may He be blessed, has bestowed upon His creations is the path which He prepared for them to ascend from the baseness of their actions, to escape the trap of their inequities, to hold their souls back from destruction and to remove His anger from upon them. Because of His goodness and uprightness, He has taught them and warned them to return to Him when they sin against Him - for He understands their nature, as it is stated (Psalms 25:8), "Good and upright is the Lord; therefore He shows sinners the way." [Even] if they greatly sin and rebel and act like treacherous betrayers - He does not close the doors of repentance to them, as it is stated (Isaiah 31:6), "Return, to Him to whom they have been so shamefully false." It is [also] stated (Jeremiah 3:22), "Turn back, O rebellious children, I will heal your afflictions." We are warned about repentance in several places in the Torah. It is explained that repentance is accepted even when the sinner repents because of his many troubles - how much more so [will it be accepted] if he returns because of fear or love of God - as it is stated (Deuteronomy 4:30), "When you are in distress because all these things have befallen you and, in the end, return to the Lord your God and obey Him." It is explained in the Torah that God will help those who repent beyond what their natural ability would allow; and that He renews a pure spirit within them, to reach great heights in His love - as it is stated (Deuteronomy 30:2), "And you return to the Lord your God, and you and your children heed His command with all your heart and soul, just as I enjoin upon you this day." Further, it is stated about the body of the matter (Deuteronomy 30:6), "Then the Lord, your God, will circumcise your heart and the hearts of your offspring," to acquire love for Him. And the Prophets and Writings constantly speak on the subject of repentance, such that the principles of repentance are all explained in their words, as will be explained. And behold that there are many levels of repentance. It is true that you will find forgiveness for any repentance. However the soul will only find complete purification - to be as if the iniquities never had been - when a person purifies his heart and prepares his spirit, as will be explained. And so is it written (Psalms 32:2), "Happy is the man whom the Lord does not hold guilty, and in whose spirit there is no deceit." And it is like the matter of a garment that needs washing: For a little washing will be effective to remove its soiling. However, it will [only] whiten according to the amount of washing. And so is it written there (Psalms 51:4), "Wash me thoroughly of my iniquity." And the soul will be washed from iniquity according to how you wash its heart, as it is stated (Jeremiah 4:14), "Wash your heart clean of wickedness, O Jerusalem." And our Rabbis, may their memory be blessed, said (Avodah Zarah 19a), "'Happy is the man who fears the Lord' (Psalms 112:1) - when he is still a man." This means to say that the most elevated repentance of a man is in the days of his youth - [when] he overcomes his impulse when his strength is still with him. However any repentance is effective, as it is stated (Psalms 90:3), "You return man to dust; You said, 'Return you mortals!'" And our Rabbis, may their memory be blessed, said (Yerushalmi Chagigah 2:1), "Until the soul turns to dust."

Why it matters — The most comprehensive Rishon-era mussar work devoted entirely to teshuvah, combining halakhic precision with profound ethical and spiritual guidance.

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Rambam – Hilkhot Teshuvah

Mishneh Torah, Repentance 1:1-2:2

The Rambam codifies teshuvah as a positive Torah commandment, requiring confession (viduy), remorse, and firm resolution not to repeat the sin. He outlines levels of teshuvah, the sins that impede it, and the greatness of the penitent — culminating in the declaration that teshuvah brings redemption near.

כָּל מִצְוֹת שֶׁבַּתּוֹרָה בֵּין עֲשֵׂה בֵּין לֹא תַּעֲשֶׂה אִם עָבַר אָדָם עַל אַחַת מֵהֶן בֵּין בְּזָדוֹן בֵּין בִּשְׁגָגָה כְּשֶׁיַּעֲשֶׂה תְּשׁוּבָה וְיָשׁוּב מֵחֶטְאוֹ חַיָּב לְהִתְוַדּוֹת לִפְנֵי הָאֵל בָּרוּךְ הוּא שֶׁנֶּאֱמַר (במדבר ה ו) "אִישׁ אוֹ אִשָּׁה כִּי יַעֲשׂוּ" וְגוֹ' (במדבר ה ז) "וְהִתְוַדּוּ אֶת חַטָּאתָם אֲשֶׁר עָשׂוּ" זֶה וִדּוּי דְּבָרִים. וִדּוּי זֶה מִצְוַת עֲשֵׂה. כֵּיצַד מִתְוַדִּין. אוֹמֵר אָנָּא הַשֵּׁם חָטָאתִי עָוִיתִי פָּשַׁעְתִּי לְפָנֶיךָ וְעָשִׂיתִי כָּךְ וְכָךְ וַהֲרֵי נִחַמְתִּי וּבֹשְׁתִּי בְּמַעֲשַׂי וּלְעוֹלָם אֵינִי חוֹזֵר לְדָבָר זֶה. וְזֶהוּ עִקָּרוֹ שֶׁל וִדּוּי. וְכָל הַמַּרְבֶּה לְהִתְוַדּוֹת וּמַאֲרִיךְ בְּעִנְיָן זֶה הֲרֵי זֶה מְשֻׁבָּח. וְכֵן בַּעֲלֵי חַטָּאוֹת וַאֲשָׁמוֹת בְּעֵת שֶׁמְּבִיאִין קָרְבְּנוֹתֵיהֶן עַל שִׁגְגָתָן אוֹ עַל זְדוֹנָן אֵין מִתְכַּפֵּר לָהֶן בְּקָרְבָּנָם עַד שֶׁיַּעֲשׂוּ תְּשׁוּבָה וְיִתְוַדּוּ וִדּוּי דְּבָרִים שֶׁנֶּאֱמַר (ויקרא ה ה) "וְהִתְוַדָּה אֲשֶׁר חָטָא עָלֶיהָ". וְכֵן כָּל מְחֻיְּבֵי מִיתוֹת בֵּית דִּין וּמְחֻיְּבֵי מַלְקוֹת אֵין מִתְכַּפֵּר לָהֶן בְּמִיתָתָן אוֹ בִּלְקִיָּתָן עַד שֶׁיַּעֲשׂוּ תְּשׁוּבָה וְיִתְוַדּוּ. וְכֵן הַחוֹבֵל בַּחֲבֵרוֹ וְהַמַּזִּיק מָמוֹנוֹ אַף עַל פִּי שֶׁשִּׁלֵּם לוֹ מַה שֶּׁהוּא חַיָּב לוֹ אֵינוֹ מִתְכַּפֵּר עַד שֶׁיִּתְוַדֶּה וְיָשׁוּב מִלַּעֲשׂוֹת כָּזֶה לְעוֹלָם שֶׁנֶּאֱמַר (במדבר ה ו) "מִכָּל חַטֹּאת הָאָדָם": בַּזְּמַן הַזֶּה שֶׁאֵין בֵּית הַמִּקְדָּשׁ קַיָּם וְאֵין לָנוּ מִזְבַּח כַּפָּרָה אֵין שָׁם אֶלָּא תְּשׁוּבָה. הַתְּשׁוּבָה מְכַפֶּרֶת עַל כָּל הָעֲבֵרוֹת. אֲפִלּוּ רָשָׁע כָּל יָמָיו וְעָשָׂה תְּשׁוּבָה בָּאַחֲרוֹנָה אֵין מַזְכִּירִין לוֹ שׁוּם דָּבָר מֵרִשְׁעוֹ שֶׁנֶּאֱמַר (יחזקאל לג יב) "רִשְׁעַת הָרָשָׁע לֹא יִכָּשֶׁל בָּהּ בְּיוֹם שׁוּבוֹ מֵרִשְׁעוֹ". וְעַצְמוֹ שֶׁל יוֹם הַכִּפּוּרִים מְכַפֵּר לַשָּׁבִים שֶׁנֶּאֱמַר (ויקרא טז ל) "כִּי בַיּוֹם הַזֶּה יְכַפֵּר עֲלֵיכֶם": אַף עַל פִּי שֶׁהַתְּשׁוּבָה מְכַפֶּרֶת עַל הַכּל וְעַצְמוֹ שֶׁל יוֹם הַכִּפּוּרִים מְכַפֵּר. יֵשׁ עֲבֵרוֹת שֶׁהֵן מִתְכַּפְּרִים לִשְׁעָתָן וְיֵשׁ עֲבֵרוֹת שֶׁאֵין מִתְכַּפְּרִים אֶלָּא לְאַחַר זְמַן. כֵּיצַד. עָבַר אָדָם עַל מִצְוַת עֲשֵׂה שֶׁאֵין בָּהּ כָּרֵת וְעָשָׂה תְּשׁוּבָה אֵינוֹ זָז מִשָּׁם עַד שֶׁמּוֹחֲלִין לוֹ, וּבְאֵלּוּ נֶאֱמַר (ירמיה ג כב) "שׁוּבוּ בָּנִים שׁוֹבָבִים אֶרְפָּה מְשׁוּבֹתֵיכֶם" וְגוֹ'. עָבַר עַל מִצְוַת לֹא תַּעֲשֶׂה שֶׁאֵין בָּהּ כָּרֵת וְלֹא מִיתַת בֵּית דִּין וְעָשָׂה תְּשׁוּבָה, תְּשׁוּבָה תּוֹלָה וְיוֹם הַכִּפּוּרִים מְכַפֵּר, וּבְאֵלּוּ נֶאֱמַר (ויקרא טז ל) "כִּי בַיּוֹם הַזֶּה יְכַפֵּר עֲלֵיכֶם". עָבַר עַל כְּרֵתוֹת וּמִיתוֹת בֵּית דִּין וְעָשָׂה תְּשׁוּבָה, תְּשׁוּבָה וְיוֹם הַכִּפּוּרִים תּוֹלִין וְיִסּוּרִין הַבָּאִין עָלָיו גּוֹמְרִין לוֹ הַכַּפָּרָה. וּלְעוֹלָם אֵין מִתְכַּפֵּר לוֹ כַּפָּרָה גְּמוּרָה עַד שֶׁיָּבוֹאוּ עָלָיו יִסּוּרִין, וּבְאֵלּוּ נֶאֱמַר (תהילים פט לג) "וּפָקַדְתִּי בְשֵׁבֶט פִּשְׁעָם וּבִנְגָעִים עֲוֹנָם". בַּמֶּה דְּבָרִים אֲמוּרִים בְּשֶׁלֹּא חִלֵּל אֶת הַשֵּׁם בְּשָׁעָה שֶׁעָבַר אֲבָל הַמְחַלֵּל אֶת הַשֵּׁם אַף עַל פִּי שֶׁעָשָׂה תְּשׁוּבָה וְהִגִּיעַ יוֹם הַכִּפּוּרִים וְהוּא עוֹמֵד בִּתְשׁוּבָתוֹ וּבָאוּ עָלָיו יִסּוּרִין אֵינוֹ מִתְכַּפֵּר לוֹ כַּפָּרָה גְּמוּרָה עַד שֶׁיָּמוּת. אֶלָּא תְּשׁוּבָה יוֹם הַכִּפּוּרִים וְיִסּוּרִין שְׁלָשְׁתָּן תּוֹלִין וּמִיתָה מְכַפֶּרֶת שֶׁנֶּאֱמַר (ישעיה כב יד) "וְנִגְלָה בְאָזְנָי ה' צְבָאוֹת" וְגוֹ' (ישעיה כב יד) "אִם יְכֻפַּר הֶעָוֹן הַזֶּה לָכֶם עַד תְּמֻתוּן":

If a person transgresses any of the mitzvot of the Torah, whether a positive command or a negative command - whether willingly or inadvertently - when he repents, and returns from his sin, he must confess before God, blessed be He, as [Numbers 5:6-7] states: "If a man or a woman commit any of the sins of man... they must confess the sin that they committed." This refers to a verbal confession. This confession is a positive command. How does one confess: He states: "I implore You, God, I sinned, I transgressed, I committed iniquity before You by doing the following. Behold, I regret and am embarrassed for my deeds. I promise never to repeat this act again." These are the essential elements of the confessional prayer. Whoever confesses profusely and elaborates on these matters is worthy of praise. Those who bring sin offerings or guilt offerings must also [confess their sins] when they bring their sacrifices for their inadvertent or willful transgressions. Their sacrifices will not atone for their sins until they repent and make a verbal confession as [Leviticus 5:5] states: "He shall confess the sin he has committed upon it." Similarly, those obligated to be executed or lashed by the court do not attain atonement through their death or lashing unless they repent and confess. Similarly, someone who injures a colleague or damages his property, does not attain atonement, even though he pays him what he owes until he confesses and makes a commitment never to do such a thing again as implied by the phrase [Numbers, loc. cit..], "any of the sins of man." At present, when the Temple does not exist and there is no altar of atonement, there remains nothing else aside from Teshuvah. Teshuvah atones for all sins. Even a person who was wicked his whole life and repented in his final moments will not be reminded of any aspect of his wickedness as [Ezekiel 33:12] states "the wickedness of the evil one will not cause him to stumble on the day he repents his wickedness." The essence of Yom Kippur atones for those who repent as [Leviticus 16:30] states: "This day will atone for you." Even though Teshuvah atones for all [sins] and the essence of Yom Kippur brings atonement, [there are different levels of sin and hence, differences in the degree of atonement.] There are sins that can be atoned for immediately and other sins which can only be atoned for over the course of time. What is implied? If a person violates a positive command which is not punishable by karet and repents, he will not leave that place before he is forgiven. Concerning these sins, [Jeremiah 3:22] states: "Return, faithless children! I will heal your rebellious acts." If a person violates a prohibition that is not punishable by karet or execution by the court and repents, Teshuvah has a tentative effect and Yom Kippur brings atonement as [Leviticus, loc. cit. states "This day will atone for you." If a person violates [sins punishable by] karet or execution by the court and repents, Teshuvah and Yom Kippur have a tentative effect and the sufferings which come upon him complete the atonement. He will never achieve complete atonement until he endures suffering for concerning these [sins, Psalms 89:33] states: "I will punish their transgression with a rod." When does the above apply: When the desecration of God's name is not involved in the transgression. However, a person who desecrated God's name, even though he repented, Yom Kippur arrived while he continued his repentance, and he experienced suffering, will not be granted complete atonement until he dies. The three: repentance, Yom Kippur, and suffering have a tentative effect and death atones as [Isaiah 22:14] states: "It was revealed in my ears [by] the Lord of Hosts, surely this iniquity will not be atoned for until you die."

Why it matters — The definitive halakhic and philosophical account of teshuvah, covering what forgiveness requires both from the sinner and from God.

Source 7 · Acharonim
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Tomer Devorah – Imitating God's Thirteen Attributes of Mercy

Tomer Devorah 1:1

Rabbi Moshe Cordovero opens by showing that each of God's Thirteen Attributes of Mercy (Exodus 34:6-7) — especially 'long-suffering, abundant in kindness, and forgiving iniquity' — describes how God accepts teshuvah even from the wicked. He calls on people to internalize these same attributes in forgiving others.

יָשׁוּב יְרַחֲמֵנוּ. תִּתֵּן אֱמֶת. אִם כֵּן רָאוּי שֶׁתִּמְצָאֶנָּה בוֹ י"ג מִדּוֹת אֵלּוּ. וְעַכְשָׁו נְפָרֵשׁ אוֹתָן הַפְּעֻלּוֹת י"ג שֶׁרָאוּי שֶׁתִּהְיֶינָה בוֹ:

Therefore it is fitting that he should [make his actions] resemble the actions of the Crown (Keter), which are the thirteen highest traits of mercy. And they are hinted to in the secret of the verses (Michah 7:18-20), "Who is a power like You; He will again have mercy on us; You shall give truth." If so, it is fitting that these thirteen traits [also] be found in man. And now we will explain these thirteen actions that are fitting to be with him.

Why it matters — Connects divine forgiveness to human forgiveness, arguing that imitating God's patient mercy is itself the path of teshuvah and spiritual growth.