R’ Shraga Feivel answered her: “Are we better than this Yid? Every year we stand in judgment before Hashem during the Aseres Yemei Teshuvah and ask Him to forgive our aveiros. We plead for selichahand mechilah from Hashem, and we promise to be chozer b’teshuva shleimoh. Even though min hadin we do not deserve Hashem’s forgiveness since we have not repaid the old loan, so to speak, and done a complete teshuvah, we really aspire with all our heart to change for the better and we pray that Hakadosh Boruch Hu will listen to our cry. We return with this same request, year in and year out.

A merchant once came to R’ Shraga Feivel Frank to borrow a large sum of money for a certain period of time. R’ Shraga Feivel graciously consented. However, when the loan came due, the merchant did not repay his debt. R’ Shraga Feivel, as was his minhag, did not confront the merchant to claim payment.

R’ Yechezkel Levenstein explains that the upsurge in mitzvos cleanses the nefesh from the impurities of the body. From the time of the sin of Odom HaRishon the nefesh became impure; the Torah is a means by which man is able to return to our earlier state of purity and holiness.

The month of Tishrei, therefore, is a special present to the Bnai Yisroel. It is a charmed time in the year where our potential for greatness is limitless. Since Tishrei is so replete with mitzvos, its awesome responsibility may at times be overwhelming.

We read in the mishnah, “Rataoh Hakadosh Boruch Hu l’zakos es Yisroel l’fichach hirboh lohem Torah u’mitzvos -- Hashem Yisborach wanted to make the Bnai Yisroel worthy of merit, therefore He gave us a great amount of Torah and mitzvos.” During the month of Tishrei, when all of us pray that we are judged for a good year full of bracha and hatzlacha, we want to accrue as many zechuyos as possible. Therefore Hashem makes it easier for Klal Yisroel by affording us all these opportunities to fulfill an abundance of mitzvos.

The gemara in Rosh Hashanah 10a explains that the month of Tishrei is named yerach ha’aisonim – the month of the mighty. Rashi explains there that is because the month of Tishrei is fortified with mitzvos.

Why specifically does the month of Tishrei have so many more mitzvos than any of the other months? It is a month when one literally proceeds from mitzvah to mitzvah, and at the same time that we are preoccupied with the performance of one mitzvah we are already making preparations for the fulfillment of the next mitzvah.