183. It is the same with he who relates and enumerates his sins, of everything that he did. If you ask why this is necessary, it is because the Accuser is constantly before the Holy One, blessed be He, in order to recount and seek retribution for the sins of people, and to demand Judgment against them. However, when the person enumerates each and every one of his sins beforehand, he does not leave any pretext to the Accuser to exploit. And the Accuser cannot demand any Judgment against him, for he always demands Judgment first, and afterwards enumerates and accuses. Therefore, the person should take his own initiative before the Accuser and enumerate his own sins.
183. כְּגַוְונָא דָּא, מַאן דְּאִשְׁתָּעֵי וּמְפָרֵט חֶטְאוֹי עַל כָּל מַה דְּעָבַד, אִי תֵּימָא לְמָאי אִצְטְרִיךְ. אֶלָּא מְקַטְרְגָא קָאֵים תָּדִיר קָמֵי קוּדְשָׁא בְּרִיךְ הוּא, בְּגִין לְאִשְׁתְּעֵי וּלְמִתְבַּע חוֹבֵי בְּנֵי נָשָׁא, וּלְמִתְבַּע עֲלֵיהוֹן דִּינָא. כֵּיוָן דְּאַקְדִּים בַּר נָשׁ, וּמְפָרֵיט חֶטְאוֹי, כָּל חַד וְחַד, לָא אַשְׁאִיר פִּטְרָא דְּפוּמָא לְהַהוּא מְקַטְרְגָא, וְלָא יָכִיל לְמִתְבַּע עָלֵיהּ דִּינָא. דְּהָא תָּדִיר תָּבַע דִּינָא בְּקַדְמֵיתָא, וּלְבָתַר מִשְׁתָּעֵי וּמְקַטְרֵג פְּלוֹנִי עָבֵד כַּךְ. וְעַל דָּא, אִצְטְרִיךְ לֵיהּ לְבַר נָשׁ לְאַקְדְּמָא, וּלְפָרֵט חֶטְאוֹי.