199. Confession on Yom Kippur
Teshuvah 2:6
Repentance and reaching out to God are efficacious at all times but the ten days from Rosh Hashana to Yom Kippur are specially designated for teshuvah, which will be immediately accepted during this time as per Isaiah 55:6, “Seek God when He is to be found.” This applies to an individual. When it comes to a community, any time they repent and cry out to God, they are answered immediately as per Deuteronomy 4:7, “What nation is so great as to have God near to them as Hashem, our God, is whenever we call upon Him?”
Teshuvah 2:7
Yom Kippur is the time of teshuvah for both individuals and the community. As the climax of forgiveness for Jewry, everyone is required to repent and recite the confession on Yom Kippur. The mitzvah of confessing on Yom Kippur starts on the eve of the Festival, before eating the meal before the fast. This is so one can be sure to recite the confession, just in case he chokes to death in the meal. Even though one confessed before eating, he still recites the confession again at maariv on Yom Kippur night and on Yom Kippur day during the shacharis, musaf, mincha, and neilah services. An individual recites the confession after the amidah prayer, while the shliach tzibbur (prayer leader) recites it in the course of the amidah, in the fourth bracha.