Gemara:

Pesachim 

Halacha:

Elul,  Kiddush and Havdala,  Shofar,  Tefillah 

Machshava:

Elul,  Mitzvot,  Tefillah 

Collections: R' Grunstein Elul Shofar

References: Pesachim: 104A  

Description

Perhaps not saying Shehechiyanu on the Elul Shofar teaches us the need to make DISTINCTIONS between customs, biblical and rabbinic commands, as mixing them up can lead to disaster.