“And he shall make an atonement for the holy sanctuary, and he shall make an atonement for the tabernacle of the congregation, and for the altar; and he shall make an atonement for the priests and for all the people of the congregation.” (Levit. xvi. 33.) Now this ordinance implies, that all Israel, the high-priest, the priests, and the people, are all sinners, all need an atonement; and, therefore, utterly annihilates all idea of justification by merits. If Israel could have been justified either by their own merits, or by the merits of their forefathers, the solemn act of annual atonement would have been superfluous. But if this atonement be necessary,—and if it were not, why did God appoint it—then there is no room for the assertion of human merits. But the truth is, as we have already seen, that the rabbies felt that their doctrine was insufficient to quiet the awakened conscience, and gladly fled to any refuge that they could discover; it is no wonder then that they have clung with uncommon tenacity to the shadow of that hope that was held out in the law of Moses. In spite of their doctrine of merit, they are glad to have even the appearance of a day of atonement to reconcile them to the Almighty. It is true they have no high-priest and no sacrifice, yet so convinced are they of the need of an atonement, that rather than confess that they have absolutely none, they teach that repentance and the day itself will atone for all sin:— בזמן הזה שאין בית המקדש קיים ואין לנו מזבח כפרה אין שם אלא תשובה , התשובה מכפרת על כל העבירות אפילו רשע כל ימיו ועשה תשובה באחרונה אין מזכירין לו שום דבר מרשעו , שנאמר רשעת הרשע לא יכשל בה ביום שובו מרשעו , ועצמו של יום הכפורים מכפר לשבים שנאמר כי ביום הזה יכפר עליכם ׃