Shoftim תרל”א 5

בכל מקום שאומרים שהוא עת רצון כמו באלול ובס”ג בשבת.
Whenever we have a time that is considered a time of closeness to HaShem, for example during the month of Elul or during seudas shlishis (on a national level, and it also applies on an individual level, when a person has a personal breakthrough)
הגם כי בהש”י לא שייך זמן.
Even though from HaShem there is no such concept as time so how can there even be a time of closeness?
ע”כ הפי’ שהוא עת רצון באדם שיוכל לקרב עצמו ולדבק בהקב”ה ברצון אמת בפנימיות הלב.
We therefore must say that it means a special time from the person’s perspective, where a person can bring himself closer, and connect to HaShem with one’s hearts true inner desire.
כי הקב”ה מלא רצון. ורק מי שזוכה יוכל להתקרב אליו.
For HaShem is full of desire (from His perspective he is always willing to be connected to us all the time)
כי כמים הפנים כו’.
For just as water reflects whatever is expressed towards it, so too HaShen reflects back to a person whatever one expresses to Him.
וכפי התעוררות רחמים בלב על עצמו. איך שיש בו נקודה קדושה מהקדוש ברוך הוא ונטבע בחומר וגשמיות
A person can also awaken this closeness when he realizes how he has such a holy spark of holiness and it is drowned out with physicality. (See Tanya chap 45 when a person calls out from that place of realising his disconnect from HaShem that awakens a great stirring of love).
וכפי התעוררות בלבו ככה מתעורר עליו רחמים רבים בשמים ג”כ:
And with having that awakening from himself that brings about huge kindness from above.