Similarly, Rabbi Elazar ben Azarya taught that point from the verse: “From all your sins you shall be cleansed before the Lord” (Leviticus 16:30). For transgressions between a person and God, Yom Kippur atones; however, for transgressions between a person and another, Yom Kippur does not atone until he appeases the other person. In conclusion, Rabbi Akiva said: How fortunate are you, Israel; before Whom are you purified, and Who purifies you? It is your Father in Heaven, as it is stated: “And I will sprinkle purifying water upon you, and you shall be purified” (Ezekiel 36:25). And it says: “The ritual bath of Israel is God” (Jeremiah 17:13). Just as a ritual bath purifies the impure, so too, the Holy One, Blessed be He, purifies Israel.

Rabbi Yonatan said: Great is repentance, which hastens the redemption, as it is stated: “And a redeemer will come to Zion, and to those who repent from transgression in Jacob” (Isaiah 59:20). What is the reason that a redeemer will come to Zion? It is because there are those who repent from transgression in Jacob.

§ It was taught in the mishna that death and Yom Kippur atone for sins when accompanied by repentance. The Gemara analyzes this: With repentance, yes, they do atone for sins; but by themselves, without repentance, they do not. Let us say that the mishna is not in accordance with the opinion of Rabbi Yehuda HaNasi, as it was taught in a baraita: Rabbi Yehuda HaNasi says that for all transgressions in the Torah, whether one repented or did not repent, Yom Kippur atones, with the exception of rejecting the yoke of Torah and mitzvot; and denying the Holy One, Blessed be He; and interpreting the Torah falsely; and violating the covenant of the flesh, i.e., circumcision. In these cases, if one repents Yom Kippur atones for his sin, and if one does not repent Yom Kippur does not atone for his sin.

Rabbi Shmuel bar Naḥmani said that Rabbi Yonatan said: Great is repentance, which lengthens the years of a person’s life, as it is stated: “When the wicked man turns from his wickedness that he has committed, and does that which is lawful and right, he will preserve his life” (Ezekiel 18:27).

Reish Lakish said: Great is repentance, as the penitent’s intentional sins are counted for him as unwitting transgressions, as it is stated: “Return, Israel, to the Lord your God, for you have stumbled in your iniquity” (Hosea 14:2). The Gemara analyzes this: Doesn’t “iniquity” mean an intentional sin? Yet the prophet calls it stumbling, implying that one who repents is considered as though he only stumbled accidentally in his transgression. The Gemara asks: Is that so? Didn’t Reish Lakish himself say: Great is repentance, as one’s intentional sins are counted for him as merits, as it is stated: “And when the wicked turns from his wickedness, and does that which is lawful and right, he shall live thereby” (Ezekiel 33:19), and all his deeds, even his transgressions, will become praiseworthy? The Gemara reconciles: This is not difficult: Here, when one repents out of love, his sins become like merits; there, when one repents out of fear, his sins are counted as unwitting transgressions.

Related to what was stated above, that one should pray for a good dream, the Gemara cites additional maxims concerning dreams and their interpretation. Rav Ḥisda said: One should see any dream, and not a fast. In other words, any dream is preferable to a dream during a fast. And Rav Ḥisda said: A dream not interpreted is like a letter not read. As long as it is not interpreted it cannot be fulfilled; the interpretation of a dream creates its meaning. And Rav Ḥisda said: A good dream is not entirely fulfilled and a bad dream is not entirely fulfilled. And Rav Ḥisda said: A bad dream is preferable to a good dream, as a bad dream causes one to feel remorse and to repent. And Rav Ḥisda said: A bad dream, his sadness is enough for him; a good dream, his joy is enough for him. This means that the sadness or joy engendered by the dream renders the actual fulfillment of the dream superfluous. Similarly, Rav Yosef said: Even for me, the joy of a good dream negates it. Even Rav Yosef, who was blind and ill, derived such pleasure from a good dream that it was never actually realized. And Rav Ḥisda said: A bad dream is worse than lashes, as it is stated: “God has so made it, that men should fear before Him” (Ecclesiastes 3:14), and Rabba bar bar Ḥana said that Rabbi Yoḥanan said: That is a bad dream that causes man to fear.