Tishrei's Hanhagah Above Reckoning

איתא ביום הראשון ראשון לחשבון עונות.

It is taught: "On the first day" — the first day of the reckoning of sins.

Chazal teach that the first day of Sukkos is "first" in the accounting of aveiros, meaning the sins committed from now on are what begin to be reckoned.

דכ' שחת לו לא.

As it is written: "He has corrupted toward Him — no" (Devarim 32:5).

The passuk hints that corruption (the blemish of sin) reaches only certain places, and "not" to Him — there are realms that aveiros cannot damage.

ואיתא בזוה"ק חייביא עבדו פגימותא ולא עבדו כו' ע"ש.

And it is brought in the Zohar HaKadosh that the wicked caused a blemish, yet they did not cause [a blemish above], etc.; see there.

The Zohar teaches that even the aveiros of resha'im create a pgam (blemish) only in the lower realms, but cannot reach the higher inner place.

והיינו שיש מקומות שהעונות פוגמים שם.

That is to say, there are places where the aveiros do leave a blemish.

Sin has the power to damage in those dimensions of the world that are subject to measure and consequence.

והנה בחודש זה מתגלה הנהגה עליונה שאין החטאים פוגמים שם.

Now in this month a higher mode of Divine conduct (hanhagah elyonah) is revealed, in which the sins leave no blemish.

During Tishrei, Hashem reveals an exalted level of governance that stands above the reach of sin entirely.

לכן ידו פשוטה לקבל שבים כי לא נפגם שם ע"י החטא.

Therefore His hand is outstretched to receive those who do teshuvah, for that place was never blemished by the sin.

Because this lofty level is untouched by aveirah, teshuvah can reach it freely, and Hashem's hand is open to draw back every baal teshuvah.

אבל בסוכות מתחיל ההנהגה שכל המעשים עושים רושם שם.

But on Sukkos a mode of conduct begins in which every deed leaves its impression there.

With Sukkos the world returns to the ordinary order in which actions have measured effects and consequences.

והוא בחי' חשבון ששערי תשובה הם למעלה מחשבון וקצבה ומדה.

This is the aspect of "reckoning," whereas the gates of teshuvah stand above reckoning, limit, and measure.

Teshuvah draws from a place beyond all calculation, but Sukkos inaugurates the realm of cheshbon, where deeds are weighed and counted.

וזהו ראשון לחשבון עונות:

And this is the meaning of "first for the reckoning of sins."

Sukkos is the starting point of the renewed accounting, since the days of teshuvah that preceded it were above any reckoning at all.

Summary: The days of Tishrei reveal a hanhagah elyonah that stands above all measure, so that teshuvah reaches a place untouched by sin and Hashem's hand is open to receive the returning. Sukkos then inaugurates the ordinary order of cheshbon, where every deed once again leaves its mark — and so it is called "first for the reckoning of sins."