02. Shuva Yisroel 5735 Why is teshuva associated with the higher name of Yidden (Yisroel) rather than the lower name (Ya’akov)? Answer: Because here we speak of Teshuva Ila’a which allows Aveiros to actually become Mitzvos. This is true after we’ve done the lower Teshuva in Elul, and become Tzadikim on Rosh Hashanah. Now we transform the evil to GOOD, Teshuva Ila’a. This, higher Teshuva, brings to a level higher (even) than the Divine name Havaya, and this is why… A. it says עד הוי’ אלוקיך- Havaya becomes your personal God and you relate to what is above it; and it is why… B. it says אמרו אליו כל תשא עון (rather than תשא כל עון) because ‘כל’ is a Divine name above the officially holy names of God, like אנכי, and it is the idea of הכל יכול וכוללן יחד, that from that place He tolerates and forgives and transforms to good, even the worst sins.