“At this time, when there is no temple, and we have no altar, there is no atonement but repentance. Repentance atones for all transgressions, yea, though a man be wicked all his days, and repent at last, none of his wickedness is mentioned to him, for it is said, ‘As for the wickedness of the wicked, he shall not fall thereby, in the day that he turneth from his wickedness.’ (Ezek. xxxiii. 12.) The Day of Atonement itself also atones for them that repent, for it is said, ‘For on that day he shall make an atonement for you.’ Lev. xvi. 30.” (Hilchoth T’shuvah, c. i. 2.) This is the last refuge of Jewish hope, and we, therefore, propose to consider, whether it is a refuge on which a reasonable man may hazard his hope of salvation? No man of sense would hazard his life or his property upon a statement, of which one part contradicted the other; and such is the statement which we have just read. It first tells us, that in this present time “There is no atonement but repentance,” and that “Repentance atones for all transgressions;” and yet, immediately after, it adds, that “The Day of Atonement itself atones for them that repent.” Now the latter assertion contradicts the former. If the Day of Atonement, as is here asserted, be necessary to atone for the penitent, then it is not true, that repentance atones for all sins. But if repentance atones for all sins, then when a man repents, his sins are forgiven, and then the Day of Atonement is not necessary. There is here, therefore, a palpable contradiction, and it cannot be safe to trust to a hope at variance with itself. But, secondly, as the two parts of which this statement is composed, contradict each other, so each of them is contrary to the law of Moses. The first of them is, that “Repentance atones for all transgressions;” but if so, then the atonement prescribed by Moses is useless, in fact, it is no atonement at all. Moses says, that the two goats were appointed by God for the atonement, but here it is said, that repentance is, in itself, sufficient. If this be true, if repentance can now atone for sins, without any sacrifice, why did Moses appoint such an useless, and even cruel rite, as the taking away the lives of poor innocent animals? If repentance be sufficient now, it was sufficient always, and then it follows, that God commanded what was useless. But if the appointment, the slaying of one goat, and the sending the other, laden with the sins of the people, into the wilderness, was necessary formerly to procure forgiveness of sins, it must be equally necessary now: unless the rabbies will take upon them to assert, that God is an arbitrary and changeable master, who, to forgive sins, at one time, requires what at another time he does not require. That the slaying of one goat, and the sending away of the other was once absolutely necessary, no man can deny. Moses prescribes it so plainly, that if there be one thing more plain than another, it is this, that when the