Hayom Yom 27 Menachem Av - The month of Elul is the time of reckoning

מְבָרְכִים רֹאשׁ חֹדֶשׁ אֱלוּל, אֲמִירַת כָּל הַתְּהִלִּים בְּהַשְׁכָּמָה. יוֹם הִתְוַעֲדוּת

[On Shabbos Mevarchim, it is our custom] to recite the entire Book of Tehillim early in the morning and to hold a farbrengen on that day.

חֹדֶשׁ אֱלוּל הוּא חֹדֶשׁ הַחֶשְׁבּוֹן

Elul is a month of reckoning.

דִּכְמוֹ בְּגַשְׁמִיּוּת הִנֵּה הַבַּעַל עֵסֶק

Just as a businessman

בִּכְדֵי שֶׁיִּהְיֶה הָעֵסֶק כִּדְבָּעֵי וְיִתֵּן רֶוַח רַב

who wants to run his business properly and most profitably

צָרִיךְ מִזְּמַן לִזְמַן לַעֲשׂוֹת חֶשְׁבּוֹן וּלְתַקֵן אֶת כָּל הַחֶסְרוֹנוֹת

must take stock from time to…

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