Our Sages tell us, "There are no days as good for Israel like Yom Kippur" (Ta'anis 26b). The supreme good of Yom Kippur emanates from the infinite compassion of HaShem that shines on Klal Yisrael. On this holy day, HaShem comes close and lovingly forgives all of our misdeeds from the past year. Even more, in His supreme mercy, HaShem cleanses us of all our flaws, mistakes, and impurities. In HaShem's unbounded compassion, we emerge from Yom Kippur, fresh and pure, like a newborn child. Moreover, HaShem recognizes the great effort that we make to perform our repentance. As a result, He awakens new levels of love upon us and elevates us to the highest level of Gan Eden.
The awareness of the light, love, and forgiveness that HaShem reveals to us on Yom Kippur, makes it the happiest day of the year.
Envision the Cohen Gadol (High Priest) emerging from the Holy of Holies, after completing his service on Yom Kippur. See his countenance shining with joy and holiness. Imagine hearing Hashem saying to you and all Klal Yisrael, "I forgive you and cleanse all of your misdeeds. You are a new creation." Rejoice on Yom Kippur in knowing HaShem's closeness to you, His unbounded love for you, and His merciful forgiveness.
(Based on the commentary of Rabbi Yisrael Salanter and Tomer Devorah)
