Know that the souls of those Jews who reside outside of Eretz Yisrael stem from the realm of the angel Sandalfon. That is the realm of the Ofanim, the Rotating Angels, in the realm of Asiya, they are known as "The House of Jacob", as well as being called "Hebrew servants ("eved ivri" in Hebrew) whose numerical value is that of "snake" (nachash in Hebrew) - 358. This is because they are underneath the power of the kelipot, as will be explained later. When he merits entering the land, he is given a new Nefesh from the world of Yetzira…

[Translator's note: concerning Ofanim: The universe of Asiya includes the physical world and its spiritual counterparts. In the human soul, Asiya corresponds to the level of Nefesh which is where the spiritual actually interacts with the physical. The angels of Asiya are the Ofanim or "Wheels" and these are the Ofanim that Ezekiel saw under the Chariot.

In order to understand this correspondence we must contemplate the function of wheels in general. Wheels reduce friction between a vehicle and the ground. Without wheels it would drag heavily on the ground, wearing itself out and tearing the road apart. Wheels, therefore, allow for the smooth interface between the chassis and the ground.

The angels of Asiya, the Ofanim, provide a smooth interface between the spiritual and the physical. In Ezekiel's vision of the Merkava, the Chariot itself is the universe of Yetzira, the realm of spiritual movement. The Ofanim of Asiya represent the interaction of the spiritual dimension with the physical world.]

Yet those who dwell in Eretz Yisrael, their souls (neshamot) emanate from the world of Meta‑tron. This is hinted to by the fact that the term for Eretz Yisrael "Eretz HaTzvi" has the same numerical value as "Chanoch and Meta‑tron". (My beloved teacher, the RAMAZ, points out that it is also the value of the word "chofshi", meaning "free". Likewise, the value of "ben chorin", meaning "free man", is equal to the value of the word "Yetzira". This is comprised of the ten sefirot of Yetzira.) They are called the "Children of Israel" after the name of the land of "Yisrael Sabba". They are also called "my children", and "the children of the living G‑d", by virtue of the name of the land "The Supernal Land of the Living", in Hebrew "Eretz HaChaim Ilayin". Intentional sins performed in Eretz Yisrael can only be forgiven through suffering…

Behold a man dwelling outside of Eretz Yisrael, has a soul that stems from the world of the Ofanim (a section of the world of Asiya). When he merits entering the land, he is given a new Nefesh from the world of Yetzira, which gets enveloped by his old Nefesh. On the first night that he slumbers in Eretz Yisrael, those two souls ascend on high. Upon returning, only the new Nefesh is given back to him. This soul is not befitting to punish, for it never committed any transgressions. Therefore that person gets forgiven for all his sins. This is what is meant by Rav Yochanan's statement in Gemara Ketubot 111a, "He who walks four cubits in Eretz Yisrael is guaranteed entrance to the world to come." The intention of that statement is that after being given a new soul without any blemish of his sins, it is logical that he would be granted permission to enter the world to come.

Know that Eretz Yisrael only atones for transgressions done within its boundaries if the sins were unintentional; but intentional sins performed in Eretz Yisrael can only be forgiven through suffering and the person going against his own negative nature. Rebellious sins performed in Eretz Yisrael can only gain forgiveness through repentance and Torah studying. Thus has written Rav Moshe Cordovero, "All those the dwell in Eretz Yisrael remain without transgression".

Yet if one were to be very precise we would find a statement later in the same Talmud that is seemingly contrary to the above: Rav Elazar says, "All those the dwell in Eretz Yisrael remain without transgression (seemingly even intentional ones), as is said 'A dweller of Jerusalem shall not say, 'I'm ill', for the people dwelling there shall be forgiven of sin.'" (Isaiah 33:24) This seems to include even those sins done intentionally! How is it possible by merely sitting and doing nothing that you can be granted forgiveness for intentional sins?

Yet we can find a solution to our enigma from the Midrash, (Yalkut Shimoni on Psalms 115d) "The verse, 'G‑d, You have favored Your land, You have returned the captivity of Jacob' (Psalms 95:2) can best be understood with the aid of the verse, 'A land which the Lord, your G‑d, seeks out…' (Deut. 11:12). This implies that G‑d 'seeks out' ways and places His eyes upon her, until her actions are deemed pleasing to G‑d. The commandments that are fulfilled therein such as tithing and abiding by the laws of the Sabbatical Year (shemita), cause G‑d to be pleased with the actions of the Jews." Likewise the Torah says, "then the land shall be appeased for its Sabbaticals...", (Lev. 26:34) and thus G‑d will be appeased by the land. In other words, who bares the burden of the iniquities of the land in which they dwell, as is stated, "the people dwelling there shall be forgiven of sin" — behold they are alive. Who atones for His nation? His land. The transgressions of the fathers… the land carries the burden of those iniquities

How do we know that even the deceased shall be purged of iniquity? Says the Torah, "And His land shall atone for His nation". Who atones for His nation? His land. Fortunate are those dwelling in Eretz Yisrael, for they have no sin or transgression neither during their life nor after-death. Thus is the meaning of the verse, "You have forgiven the iniquity of Your people, You have covered up their entire sin, Selah! (Psalms 85:3)

Behold the holy Arizal explains the following verse, "For because of our sins and the iniquities of our fathers, Jerusalem and Your people have become the scorn of all those around us." (Daniel 9:16) Know that our Sages have said, "There is no death without sin". (Shabbat 55a) For a person is gathered to the next world by means of his unintentional sins, yet his children inherit his intentional sins thereby receiving suffering for their fathers' offences. That is what is meant by the verse, "Our fathers have erred and are no longer, yet we must suffer for their transgressions". (Lamentations 5:7) That will answer yet another query about the verse "Parents will not die for their children's sins", while the above verse ends, "A man will die for his own sins". (Deut. 24:16) The explanation for this is that for unintentional sins, children are not affected by their parents; rather each person receives their own consequence. Yet intentional sins can affect beyond the perpetrator, and therefore even one's children can be punished for them. That's why the verse [in Daniel] uses the terms, "Because of our errors and the transgressions of our fathers." We suffer from our own errors, while we also take the brunt of our fathers' intentional transgressions, not their errors.

Behold all of the above is true outside of Eretz Yisrael, yet inside the Jews that dwell therein are free of iniquity. G‑d doesn't recall the transgressions of the fathers upon their children, for the land carries the burden of those iniquities. This is true for those who are alive. By performing the mitzvot that are specific to the land, they are granted forgiveness

Yet for the deceased, how do we know that they are cleansed? Firstly let us discuss those who died abroad with their sins and were subsequently brought to Eretz Yisrael for burial. Are their sins cleansed by entry to Eretz Yisrael? Further, does the rule of: "G‑d doesn't recall the transgressions of the fathers upon their children" apply to them as well? The answer is that the sages teach us, "Says the Torah, 'And His land shall atone for His nation'. Who atones for His nation? His land. Thus is the meaning of the verse, 'You have forgiven the iniquity of Your people, You have covered up their entire sin, Selah!'. (Psalms 85:3)" In other words, how does G‑d lift the burden of the transgressions of His nation? Don't we know that "G‑d recalls the sins of the fathers upon their children"? (Ex. 20:5) That is why the verse states, "You have covered up their entire sin".

In other words, G‑d has made a covering for their intentional sins from their errors, thus turning all their sins into errors! That is how the person dwelling in Eretz Yisrael is free from sin. By performing the mitzvot that are specific to the land, they are granted forgiveness.

This is the essence of what Rav Elazar meant in his statement: (Ketubot 111a) "All those that reside in Eretz Yisrael remain without sin." That is assuming that they are abiding by the laws of the land. They don't require such a strict regimen of repentance, as in fasting and immersion in freezing waters, to remove the stains of their iniquities from their supernal garment etc., and if they don't do repentance then G‑d will not exact payment from their children. Even though it is written, "G‑d will recall the transgressions of the fathers upon their children". (Ex. 20:5) For that only applies in Chutz LaAretz.

When living in Eretz Yisrael and performing the mitzvot of the land, automatically their iniquities become purified, therefore they don't require the cleansing and purging that is necessary outside the land.

Another way of understanding the statement of Rav Elazar "All those that reside in Eretz Yisrael remain without sin" is as follows: by means of the mitzvot that he performs, his status is "the burden of sin is lifted off". In other words, G‑d lifts off one's sins from his soul, as is written, "No iniquities shall be upon a righteous one". (Proverbs 12:21) That is specifically in Eretz Yisrael.

This is what is meant by the passage from the Jerusalem Talmud: "Rav Meir taught, 'He who dwells permanently in Eretz Yisrael, and speaks in the Holy Tongue (Biblical Hebrew), and eats his fruits in purity, and recites the Shema in the morning and at night, it should be made known to him that he is granted entrance to the World to Come.'" (Shekalim 14b)