 Rashi taught that it was on the first day of Elul that God told Moses, in the words of “In the morning you shall ascend Mount Sinai,” to receive the second tablets, and Moses spent 40 days there, as reported in “And I remained upon the mountain just as the first days.” And on Yom Kippur, God was placated toward Israel and told Moses, in the words of “I have forgiven, as you have spoken.”

Maimonides cited to support the proposition that it is a positive Torah commandment to pray every day, for states