"באין מליץ יושר מול מגיד פשע תגיד ליעקב דבר חוק ומשפט"
“When there is no defender to intercede in our behalf against the accuser who reports our transgression, You speak for Yaakov [and invoke the merit of the observance of] the statutes and ordinances.”

QUESTION: Precisely what merit do we ask Hashem to invoke in our behalf?

ANSWER: Many mitzvot of the Torah are in the category of “mishpatim” — “civil law and ordinances” — and others are “chukim” — “statutes.” Shofar is actually both, as the Psalmist says, “Blow shofar on the moon’s renewal...because chok l’Yisrael hu — it is a decree for Israel — mishpat l’Elokai Yaakov — a judgment for the G‑d of Yaakov (81:4-5).

Thus, we beseech Hashem, if there is no one to defend us against the accuser, then You should take over and tell him of Yaakov — the Jewish people — the great merit they have for just fulfilling devar chok u’mishpat — the mitzvah of shofar — which is both a statute and an ordinance.

(פון אונזער אלטען אוצר)

Alternatively, if there is not one good emissary to intercede on our behalf, then You should tell the accusers, “devar chok u’mishpat” — there is a statute which has become the accepted law concerning one who is being judged in a matter of life or death. If no one of the Sanhedrin can find a merit for him and all rule that he is guilty, then the halachah is that he is exonerated (Rambam, Sanhedrin 9:1). If you tell them this, the result will be “vetzadkeinu bamishpat” — “You will vindicate us in judgment.”

(ר' בונם זצ"ל מפשיסחא)