This discourse was taught by the Rebbe on Shabbat Ki Tavo, 1967, which was the 18th of Elul that year. It starts with a quote from the Sedra 'Look down from Your sacred abode and bless Your people, Israel' (Deut.26:15). The Sages state that usually the term 'look down' is used in the Torah for a negative, harsh look; but in this case it has been transformed from harsh to kind. What transformed it?

The Mitzvot (Commandments) carried out by the simple 'people', who are contrasted with the scholars, termed 'Israel'. The Repentance of the simple people reaches the highest levels, because it comes from the essence of the heart, reaching the essence of the Divine, transforming harshness to kindness and sweetness, drawing blessings from G-d for the coming year.