eats the last meal before the fast. The reason that we begin penitence early, is that we fear perhaps an accident may occur when eating the meal7 and he will not have a chance to repent on Yom Kippur. He repents again in the evening prayer service of Yom Kippur, repeating the repentance prayer service in the morning and again in the Musaf, afternoon, and Ne'ilah, services.
At which point in the service should one confess? An individual confesses after the last blessing in the Shemoneh Esrei, while the cantor recites the confession during the Shemoneh Esrei, in the fourth blessing.
[2:8] The Viduy (prayer of confession) traditionally recited by all Israel is: "For we have all sinned," is the essential part of the Viduy.
Sins that he confessed on a previous Yom Kippur should be confessed on future Yom Kippurs, though he did not repeat the sin, as it is written, "For I recognize my transgressions, and am always conscious of my sin." (Psalms 51:5).
[2:9] Repentance and Yom Kippur atone only for sins between man and God such as the sins of eating forbidden food or engaging in forbidden sexual relations, and the like. They do not atone for sins between people such as injuring someone, cursing someone, robbing someone etc. These sins are not forgiven until he pays what is owed to the person he wronged and asks his forgiveness.
If a person hurt someone's feelings by what he said, he must placate him and approach him again and again until he forgives him. If he does not want to forgive him, he should approach him with a group of three friends, asking his forgiveness. If this is not enough to appease him, he should return a second and a third time. If he still does not want to forgive him, he is not required to beg forgiveness any more, and the person who refused to forgive him is now the sinner. However, if he was his teacher, the offender should continue seeking his forgiveness even a thousand times, until he says, "I forgive you."
[2:10] A person is forbidden to stubbornly refuse to forgive a repentant person who seeks forgiveness for his sins. One should be easy to appease and hard to anger. When the person who wronged him asks forgiveness, he should forgive him wholeheartedly and willingly. Even if he was grievously wronged, he should neither seek revenge nor bear a grudge against the offender. Forgiveness is the way of the Jewish people (who follow the Bible and Talmud). By contrast, idol worshipers are insensitive, and do not posses this quality. They neither forgive nor forget. Indeed, because the Gibeonites did not forgive and refused to be placated, it is written about them, "The Gibeonites were not descendants of Jews."
(Samuel II, 21:2).
[2:11] If the person whom he insulted, or caused damage to, died before the offender asked his forgiveness, he should bring ten people to the grave and say, "I have sinned against the God of Israel and against this person by doing the following (and I beg his forgiveness)." If he owed him money, he should return it to the heirs. If he does not know who the heirs are, he should deposit the money with the Rabbinical court, confessing his sin8.
commandment. However, one who puts off repenting, violates a rule that one may not put off performing a mitzvah. On Yom Kippur, the day set aside for repenting, he has a special obligation to repent, as stated in the Bible. This means that he especially must not put off the mitzvah of repenting on Yom Kippur, and if so, he violated the obligation to repent on Yom Kippur.
7 The explanation for this ordinance is found in the Mishnah Pirkai Avos, and brought in this work in chapter 7, law 2. They bring a compelling reason why one should not put off the mitzvah of repentance even for one day. The reason is, that a person does not know his time of death, therefore, he may die on the day that he sinned, and if he died without repenting he will be punished after death. On the eve of Yom Kippur everyone is supposed to be on this level of penitence and repent before eating the last meal for fear that he may not be able to do so afterwards. 8 The court will keep the money in trust for the heirs, or if there are no heirs, distribute it at their discretion.