The Zohar explains that the word TESHUVA is a compound of the words, TASHUV HEH, "returning the HEH". The HEH that the Zohar is referring to is the HEH of G-d's Name, YUD – KEH – VAV – KEH, known as the SHEM HAVAYA, which has two letters HEH.

The Zohar infers from the two HEHS  of G-d's Name that the process of TESHUVA, "of returning the HEH", actually has two levels. There is the higher level of TESHUVA, called "TESHUVA ILAA", which is the process of returning the first HEH of G-d's Name. Then there is the lower level of TESHUVA, called "TESHUVA TATAA", which is the process of returning the second HEH of G-d's Name.

What's in a Name? A Name serves as a means for someone to relate to others. A name is how one presents himself to others. The two HEHS in G-d's Name represent two different ways in which G-d relates to the world.

The second HEH of G-d's Name represents G-d as He lowers and extends Himself to be King of the Universe. This HEH follows the letter VAV, a letter that is a straight line, symbolizing the drawing down of G-d's light from its lofty source into our physical world. On this level G-d is our King, and He desires a relationship with us. G-d expects us to build on this relationship by fulfilling His Will, which is studying Torah and doing Mitzvot.

When we are lacking in our Torah and Mitzvot observance, we are rebelling against G-d's Kingship. The Baal Hatanya explains that TESHUVA TATAA is the return of the second HEH of G-d's Name, by recommitting to G-d's Kingship by being meticulous in our observance of His Torah. In view of the Baal Hatanya's explanation, it should be remembered that over the course of the year, our commitment to Torah sometimes weakens, and we find ourselves rebelling against G-d.

The first HEH of G-d's Name represents a level of the Shechinah that is transcendant, spiritually higher than us and of all the physical creation. This HEH of G-d's Name follows the letter YUD – a letter that is just a point and unlike the WAW in G-d's Name does not extend all the way down. This symbolizes G-d as He is for Himself, unaffected by the created world.

There is an amazing verse in the Torah that tells us something incredible about the Jewish People. The verse says, "KI CHELEK HASHEM AMO", "For G-d is a portion of His people" (Devarim 32:9). This means that the source of the Jewish Soul is at the level of G-d Himself, removed from the rest of creation. TESHUVA ILAA is returning the upper HEH of G-d's Name, meaning returning our soul to its Source.

How do we reconnect with the Source of our souls? When we study Torah and perform Mitzvot for the sake of fulfilling G-d's Will, then we are reconnecting to our Source.

This is how we return the higher HEH to the Name of G-d – becoming united
with G-d. When we connect to G-d on this level, we have plugged our souls back into their Source, and we have re-JEW-venated ourselves to achieve TESHUVA TATAA  by accepting G-d as our personal King.

May we all have the ability to achieve a true and lasting relationship with G-d from this Rosh Hashana and throughout the New Year.