Tractate Yoma deals with the Day, that unique day of the year, Yom Kippur. It stands apart from all other days of the year as a time of special sanctity that exceeds the sanctity of all other Festivals. Yom Kippur is the day when reality transcends standard boundaries and conventions, as it is stated in the Torah: “For on this day shall atonement be made for you, to purify you; from all your sins shall you be purified before the Lord” (Leviticus 16:30). It is the Festival celebrating the elimination of all flaws and transgressions and a return to the initial state of purity.
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