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<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>We have all recently (and hopefully) done a &quot;cheshbon
hanefesh.&quot;&nbsp; We are taught by the sages that every person must
regularly do a &quot;cheshbon hanefesh&quot; &#8212; a&nbsp;spiritual
accounting.</span></font><font size=3 face="Times New Roman"><span
style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>On April 15<sup>th</sup> we have an accounting to do for the
IRS but cheshbon hanefesh is a much more difficult and involved spiritual accounting.
It&nbsp;means taking a hard inventory on our behavior and life.&nbsp;We will
all&nbsp;be eventually audited by the I.R.S.O. (&quot;</span></font><b><u><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>I</span></font></u></b><font size=2 face=Arial><span style='font-size:
10.0pt;font-family:Arial'>nfinite </span></font><b><u><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'>R</span></font></u></b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>ibono </span></font><b><u><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>S</span></font></u></b><font size=2 face=Arial><span style='font-size:
10.0pt;font-family:Arial'>hel </span></font><b><u><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'>O</span></font></u></b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>lam).&nbsp;This
idea of monitoring our actions is built into the Jewish calendar as well.&nbsp;
The <u>final</u> day of any time period is an ideal time to review our progress
or lack thereof. The <u>final</u> month of the Jewish year, Elul, is a time
when we&nbsp;analyze&nbsp;our previous year's actions and deportment, as well
as the end of each day and the end of the week (before the start of each Shabbos).</span></font><font
size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>

<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Similarly, the <u>final</u> day of each Hebrew month is
called </span></font><i><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-style:italic'>Yom Kippur Katan</span></font></i><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>,
in&nbsp;which we are enjoined to review the month's activities.&nbsp; It is
called </span></font><i><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-style:italic'>Yom Kippur <b><span style='font-weight:
bold'>katan</span></b></span></font></i><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'> (the &quot;small Yom Kippur&quot;)
because it involves the activities of just&nbsp;the previous month &#8212; and
not year.&nbsp;Its relation to the holy day of Yom Kippur is that&nbsp;on Yom
Kippur&nbsp;we review and make amends for the entire year just passed;
but&nbsp;the functions of both are basically the same.<o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p>&nbsp;</o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Tomorrow evening begins Rosh Chodesh, so happy &#8220;cheshbon
hanefesh&#8221;.<o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p>&nbsp;</o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>ri</span></font><font size=3 face="Times New Roman"><span
style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>

<p class=MsoNormal><font size=3 face="Lucida Sans"><span style='font-size:12.0pt;
font-family:"Lucida Sans"'><o:p>&nbsp;</o:p></span></font></p>

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