The Mishna calls Yom Kippur the greatest of all Yomtovim, the happiest day of the year. The reasons given are that 1. It’s the time of atonement from sin, and 2. This is the day that the second Luchos, tablets, were given.
This explains why it is a happy day for us. But why is Hashem also so happy on this day? Because today is “His wedding anniversary, and “the day of His heart’s happiness”! Wedding anniversary? Whom has He “married”? Us! On the day of the giving of the Torah we formed a bond with Hashem, forever and ever. So Yom Kippur is really the Day of Closeness, the Day of Joining, with Hashem. No wonder He is so kindly and forgiving on this day! And no wonder that this is the highlight of the year for us, and the greatest Yomtov of them all!!
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