We are taught in Sefer Yetzirah (the ancient Kabbalah text) that each month
in the Jewish year is created with a Hebrew letter. The letter G-d uses to
create the upcoming month of Elul is the tenth letter of the alphabet, the
letter Yud. We are taught that the name of this letter means the "hand" (in
Hebrew- Yad). This month, leading up to Rosh Hashana is called the month of
repentance, connected historically with Moshe's second ascent of Mount Sinai to
receive the Second Tablets from G-d's hand. This is the month that G-d's hand is
open to us, seeking a rapprochement. We are to come before G-d as a poor person
asking for generosity. And the letter Yud has much to teach us of how G-d's
generosity to us mirrors the openess of our hands to others.

In this week's Parsha of Re'eh (Devarim 15:7-8) we are taught to take heed of our emotions and
most importantly our actions in relating to the poor among your bretheren, " ...
do not harden your heart, or shut your hand to your poor brother." Rather, "
most assuredly open your hand and provide all that is sufficient for his needs."
[it is interesting that the Hebrew word for sufficient is "Dey" spelled, Dalet,
Yud-a reverse of the two letters that spells Yad ( hand), Yud, Dalet]. Later, in
verse 10, the giving to the poor is linked with not having any remorse or second
thoughts about parting with one's money. The result of your generosity-a
blessing to all the actions of your hand.

In his book on the Seven Spiritual Laws of Success, Deepak Chopra writes, "Like a river, money must keep flowing, otherwise it begins to stagnate, to clog, to suffocate and strangle its very own
life force. Circulation keeps it alive and vital." He continues, " "If, through
the act of giving, you feel you have lost something, then the gift is not truly
given and will not cause increase. If you give grudgingly, there is no energy
behind that giving", and" If we stop the circulation of money- if our only
intention is to hold on to our money and hoard it-since it is life energy, we
will stop its circulation back into our lives as well." This is a wonderful
description of a mirroring effect in the world, as Chopra sums up, "If you want
material affluence, help others to become materially affluent." Is this the
summary, as well, of this week's Torah portion on the giving of charity?

The month of Elul's ( spelled Alef, Lamed, Vav, Lamed) most well known acronym is
Ani Ledodi VeDodi Lee, I am for my beloved and My beloved is for me. This phrase
comes from the Song of Songs and refers to the Jewish people's relationship with
G-d. As we look back on the year in anticipation of Rosh Hashana can we face
G-d and truly recognize G-d as "My beloved." Can we accept that all our
experiences are from G-d, all our pain, all our joy, all of our gifts of wealth
and poverty, all are from our beloved? And this is also true of our failings!
This is where a connection begins to flow in understanding repentance. As money
can stagnate, so can sin. Unless we can now see a reason and a rectification,
the need for growth in a state of repentance, we will wind up hoarding our sins.
(Metaphorically, this is opening our hand to the poor inside of us, the "poor"
parts that need to be nurtured and given to sufficiently to reenter the flow of
life).

A lesser known acronym for the name Elul is Ish Lirayeyhu Umatanot
LaEvyonim, from the Book of Esther(9:22), referring to sending food to one
another and alms to the poor. Again, the hand of the month of Elul is related to
its openess in giving. Therefore, the summary of this week's Torah portion is
the challenge to recognize that all is from G-d, what we experience as material
and spiritual wealth and what we experience as material and spiritual poverty.
This recognition leads us to being charitable to ourselves and others with an
outstretched hand.