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Jewish Holidays » Elul - The Time of Return

From Rosh Chodesh Elul until after Yom Kippur is a time of (Divine) favor. Although, throughout the entire year, the Holy One, blessed be He, accepts the repentance of those who return to Him wholeheartedly, in any case, these days (between the 1st of Elul and Yom Kippur) are more special have been set aside for repentance, because they are days of mercy and favor.
The Zohar says that a king usually lives in his palace in the capital city, where it is nigh on impossible to approach him. Sometimes, however, the king goes out to the fields to be "with his people", thereby being very approachable to the common man. During Elul, writes the Zohar, the King of Kings goes out to be more approachable to His subjects. (Seek HaShem when He can be found: Call upon Him when He is near. Is 55:6) (More)
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