G-d’s coronation requires complete readiness from a person to assume the proper spiritual state, so that all his possessions and his very essence belong solely to the King. This is acceptance of the yoke of Heaven in every detail of daily life.
And how does the acceptance of the yoke on Rosh Hashanah differ from the daily acceptance (particularly during the recitation of the Shema)? The daily acceptance is merely the beginning and foundation of a person’s conduct during the day; the acceptance on Rosh Hashanah, however, is the essence of the holiday.
Nevertheless, complete and sincere acceptance of the yoke requires an honest accounting of past conduct, with a profound feeling of regret and repentance.
(Likkutei Sichot, Vol. 9, p. 450)
