Rabbi Elazar said: It is written, "For on that day He will make atonement on you..." (Lev. 16:30) It should say, 'I will make atonement on you', [for the Torah, which is from Zeir Anpin, is speaking]. "He will atone on you" includes Jubilee [bina] from which springs flow to water on this day [of Yom Kippur] to all sides [all 6 sefirot] and to water and satiate everything [below with bounty]. This is the meaning of [what G‑d says to Israel]: "on you," namely "for you," [i.e. on your behalf] in order to purify you on this day, as it says, "that you may be clean of all your sins [from bina, which is] before [i.e. above tiferet, which is called] G‑d", so that harsh judgment will not affect you.

How lucky are Israel, that G‑d craves them and wishes to purify them...

Rabbi Yehuda said: How lucky are Israel, that G‑d craves them and wishes to purify them, so that they will have no demerits, in order that they be members of His chamber and dwell within. Regarding the future, it is written, "Then will I sprinkle clean water upon you..." (Ezekiel 36:25) [and cleanse you from all impurities].

Rabbi Yehuda [offers a different interpretation. Instead of atoning “for” you meaning on your behalf, he takes the literal interpretation “atone “on” you” as meaning literally on the source of your soul which will receive a Divine influx of abundance and purity from Imma/bina] saying, "A song of ascent. Out of the depths [of teshuva] I have cried to You, G‑d." (Psalms 130:1) We have learned that when G‑d created the world, He wanted to create man. He took counsel in the Torah [since the very purpose of creating man was so he would fulfill the Torah commands]. She said before Him: You wish to create this man, but he will sin before you. he will anger You and, if You react to him according to his deeds, the world will not survive before You, and certainly not man. He said to her, "Is it for no reason that I am called "E-l, merciful and gracious long-suffering"? (Ex. 34:6) [attributes sins of Mercy that G‑d generates to “cover” (related to the Hebrew 'kaper/atone) over man’s faults and cleanse him of his sins].

At every hour, repentance is available for mankind.

Before He created the world, He created repentance [whose source is from bina]. The Holy One said to repentance: 'I wish to create men in the world on the condition if they turn to you from their sins, you will be ready to forgive their sins and render atonement' [to give flow from the source of mercy to whiten their blemishes and to rectify the sefirot]. At every hour, repentance is available for mankind. When mankind repents from their iniquities, this repentance ascends to the Holy One and atones for all. The judgments are subdued and sweetened, and man is purified of his sins.

BeRahamim LeHayyim: It's all about return, and returning the womb of your Supernal Imma/Mother. There you were safely nourished, surrounded by waters of unconditional kindness. There you had sacred dialogue with educating angels on high. And it is to there that we seek to return to cleanse us of our mis-takes and misdeeds. There we should intend yearly (from Elul until Yom Kippur), monthly (the day before Rosh Chodesh), weekly (Friday), daily (before retiring for the night), and any moment possible. "Repent one day before you die," truly. For we have been given the opportunity in this world to fix and to heal. Blessings on your efforts to reach this target.

[Bracketed annotations from Metok Midevash and Sulam commentaries]