Ha Yom yom 27 Menachem Av
The month of Elul is the month of reckoning. In the material world, if a businessman is to conduct his affairs properly and with great profit, he must periodically take an accounting and correct any deficiencies... Likewise in the spiritual avoda of serving G-d. Throughout the year all Israel are occupied with Torah, Mitzvot and (developing and expressing) good traits. The month of Elul is the month of reckoning, when every Jew, each commensurate with his abilities, whether scholar or businessman, must make an accurate accounting in his soul of everything that occurred in the course of the year. Each must know the good qualities in his service of G-d and strengthen them; he must also be aware of the deficiencies in himself and in his service, and correct these. Through this excellent preparation, one merits a good and sweet year, materially and spiritually.