"אזכרה אלקים ואהמיה בראותי כל עיר על תלה בנויה ועיר האלקים משפלת עד שאול תחתיה"
G‑d, I remember, and I lament when I see every city built on its site while the city of G‑d is cast down to the depth of the abyss.”

QUESTION: Why is the destruction of Jerusalem mentioned in the Ne’ilah prayers?

ANSWER: Unfortunately, human nature is such that one is usually more excited about the physical and material than the spiritual. One may be tempted to chase after material delights and enjoyment rather than attend a Torah lecture or perform a mitzvah. The word “ir” (עיר), in addition to meaning “city,” may also stem from the word “hitorerut” (התעוררות) — arousal and awakening (see Psalms 35:23, Jeremiah 50:9).

During Ne’ilah, when we reach the pinnacle of our prayers, we are expressing remorse and frustration that, unfortunately, “bire’oti kol ir al tilah benuyah” — our excitement for physical matters and pleasures is in full blossom — we run to enjoy them, but “ir ha’Elokim” — our awakening and excitement for G‑dly matters — is “mushpelet ad she’ol tachtiyah” — cast down to the depth of the abyss.

(מצאתי בכתבי אבי הרב שמואל פסח ז"ל באגאמילסקי)