Following the sin of the Egel HaZahav, and the destruction of the first set of the luchos, Hashem commands Moshe Rabbeinu to carve for himself a new set of luchos and then ascend up Har Sinai for Hashem to inscribe them.

בָּעֵת הַהִוא אָמַר ה' אֵלַי פְּסָל לְךָ שְׁנֵי לוּחֹת אֲבָנִים כָּרִאשֹׁנִים וַעֲלֵה אֵלַי הָהָרָה וְעָשִׂיתָ לְּךָ אֲרוֹן עֵץ.

Thereupon the Lord said to me, “Carve for yourself two tables of stone like unto the first, and come up unto Me into the mount and make an ark of wood.” Devarim 10:1 

This command was an essential component of the process to rectify the sin that the Jewish people had committed. Unlike the first set of the luchos, which Hashem carved and inscribed for Bnei Yisrael, the second set of luchos was to be carved by Moshe Rabbeinu himself on the first of Elul. The process of rectifying the relationship between Bnei Yisrael and Hashem required Moshe’s effort on behalf of the nation. In the process of communal teshuva toward Hashem, human effort was necessary. Indeed, it was only after Moshe carved this new set of luchos that Moshe was permitted to approach Hakadosh Baruch Hu, and to ascend up the mountain to continue the teshuva process.

The necessity of human effort as part of the process to ascend back up the mountain is a message that was not only relevant to Moshe Rabbeinu, but is critical to understanding our personal teshuva processes during this time as well. The Rambam explains in Hilchos Teshuva 5:1, “reshus l’chol adam nesunah” — every man is endowed with free will — namely that everyone has the choice to choose to be a tzaddik or  a rasha. Hashem gave each of us this capacity, and the teshuva process gives each of us the chance to utilize this capacity to improve our ways and our relationship with Hashem. 

In other words, the opportunity to ascend up the mountain is there for each person, but we have  to choose it. The message of “pesal lecha” teaches us that during this time period, we need to first invest our own effort to improve and to make the choices that raise us up, so we can  ascend up the mountain, coming closer to HaKadosh Baruch Hu.

Rosh Hashana is the day where we crown Hashem as king. It is the day we recommit ourselves to embracing the relationship of “anu amecha, v’ata malkeinu” — that we are Your nation, and You are our King. During the month of Elul, a month in which “HaMelech basadeh,” the King is in the field, we know that Hashem is extra close, waiting for us. And yet, each person’s relationship with the King is dependent on his or her own choices. The King is there, the King is waiting and we have the amazing potential during this time to choose to ascend up the mountain by carving our own tablets through the choices that we make. 

It is always possible to get on board and improve, even now. It is never too late. That's exactly the message for this unique moment that occurs just once a year. You can always improve, no matter where you've been all of last year. It does not matter what your Elul looked like. In just another moment we will hear the shofar, and together we will coronate G-d.