“Thousands and ten thousands of congregations, which have persecuted us and are vanished, were not able to justify themselves in purity. Lo! the heavens are not pure in his sight, and all the heavenly angels are as beaten flax: how then can he that is filthy and abominable be pure? He gathereth riches by deceit; and working in secret, he says in his heart, Who can bear witness against me before him? Even the beams, rafters, planks, and stones of his house. O Thou who art too pure of sight to view evil, sink our sins in the deepest recesses, and work the good sign for us.” (Prayers for the New Year, p. 149.) Here is an express acknowledgment that the congregations of old could not justify themselves by merit, an assertion in the words of the Psalm, that all men are filthy and abominable, and a prayer, not for payment of deserts, but for forgiveness of sins. If this prayer contain the sentiments of truth, and be offered in sincerity, then Israel has no merits, and the doctrine, that any man is justified by the superabundance of his merits, is a mere fiction. The man who will venture to offer this prayer, and yet hope to be saved by his good deeds, is a hypocrite, or is not right in his mind. Here again, then, the oral law is inconsistent with itself: for here it places the hope of salvation not in merit, but in the free and undeserved mercy of God. It is the duty of every Israelite, therefore, to ascertain which of the two ways is in accordance with the declaration of Moses and the prophets. It is impossible that they should both be true. The fact appears to be, that the authors of the oral law, like all other men, loved the honour and glory of personal righteousness, and hoped that all those deeds, and fasts, and almsgiving, which were so lovely in their own eyes, and gained them so much credit amongst men, would also be duly acknowledged at the bar of God’s judgment. At the same time their conscience was continually awakened and terrified by the plain declarations of the Word of God, and therefore, to quiet their conscience, they were driven even against their wills to acknowledge their guilt, and to seek for a quietus. This they partly found in the hope of free mercy, but partly in inventions of their own. They placed no small dependence upon fasting and almsgiving, but their troubled conscience was not satisfied with these, and they have therefore fled for refuge to observances the most trivial, and hopes the most childish. By blowing the horn the whole month of Elul, they hope to deceive Satan, so that he may not know which is the first day of the new year, and may not be able to accuse them:— לכן התקינו חז׳׳ל שיהיו הוקעין בר׳׳ח אלול בכל שנה ושנה וכל החודש כדי להזהיר את ישראל שיעשו תשובה שנאמר אם יתקע בשופר וגו׳ וכדי לערבב השטן ׃