Note 102 — II. OUR DUTIES. (continued 3)

The first and the second days of Tishri are kept as New-year.102 In accordance with the command, “The first of the first-fruits of thy land thou shalt bring unto the house of the Lord thy God” (Exod. xxxiv. 26), we devote the first ten days of the year as an offering to the Lord; they are days of increased devotion, earnest self-examination, and new efforts to lead a good, virtuous, and godly life. They are called ‏עשרת ימי תשובה‎ “ten days of return” to God, or “ten penitential days.”