Question: Ten days after the New Year, called the days of atonement, Yom Kippur begins, the day of correction. What corrections are taking place during these days from the point of view of the spiritual work of a person who is already advancing?
Answer: A person who is advancing, checks himself during these ten days. He must clearly determine in what he is different from the Creator. This demonstrates his concern to observe the spiritual laws of equivalence with the Creator.
Ten days symbolize ten Sefirot, ten qualities. In each quality, he checks how different he is from the Creator.
Question: Can he check particularly this?
Answer: A person who exists in the spiritual world is obliged to do this. So he does. On the corporeal level, however, this remains as a habitual custom and a person who is not engaged in spiritual work simply asks to have a good year.
From KabTV’s “Spiritual States”