196. We have learned that from the new moon, MEANING ROSH HASHANAH (THE JEWISH NEW YEAR), the books are opened and the judges judge. The courts start to judge daily until that day known as the ninth day of the month. On that day, all judicial decisions go up to the judge. They prepare a supernal throne of Mercy for the Holy King. On this day, Yisrael need to rejoice in joy before their Master who will on the second day be sitting on His throne of Mercy for them, His throne of absolution MEANING FORGIVENESS OF SINS.
196. דְּתַנְיָא, מֵרֵישָׁא דְּיַרְחָא סִפְרִין פְּתִיחִין, וְדַיְינֵי דַּיָּינִין. בְּכָל יוֹמָא וְיוֹמָא בָּתֵּי דִּינִין אִתְמַסְרָן, לְאִתְּפַתְחָא בְּדִינָא, עַד הַהוּא יוֹמָא דְּאִקְרֵי תִּשְׁעָה לְיַרְחָא. בְּהַהוּא יוֹמָא, סַלְּקִין דִּינִין כֻּלְּהוּ לְמָארֵי דְּדִינָא, וּמְתַקְּנֵי כּוּרְסְיָיא עִלָּאָה דְּרַחֲמֵי, לְמַלְכָּא קַדִּישָׁא. בְּהַהוּא יוֹמָא בָּעָאן יִשְׂרָאֵל לְתַתָּא, לְמֶחְדֵּי בְּחֶדְוָותָא לְקַדְמוּת מָארֵיהוֹן, דְּזַמִּין לְיוֹמָא אָחֳרָא, לְמֵיתַב עָלַיְיהוּ בְּכוּרְסְיָיא קַדִּישָׁא דְּרַחֲמֵי, בְּכוּרְסְיָיא דְּוַותְּרָנוּתָא.