881. "And in the seventh month, ON THE FIRST DAY OF THE MONTH" (Bemidbar 29:1). This is as we have learned, that Rosh Hashanah is the Day of Judgment for the whole world: stringent Judgment ON THE FIRST DAY and lenient judgment ON THE SECOND DAY. HE ASKS: IT IS WRITTEN, "And you shall make a burnt offering" (Ibid. 2), whereas it should have been written: 'And you shall offer a burnt offering', as on all the other days. What is the meaning of "And you shall make?" AND HE ANSWERS, on this day OF ROSH HASHANAH it is written: "and make me savory food" (Beresheet 27:4), WHICH IS WHAT ISAAC SAID TO ESAU, WHO IS THE ACCUSER. And during these days Yisrael makes many savory foods and dishes, NAMELY, BY PRECEPTS AND PRAYERS, while the accuser goes to search for the sins of the world, TO MAKE THEM INTO SAVORY FOODS FOR THE PROSECUTION. It is therefore not written: 'And you shall offer a burnt offering', but: "And you shall make a burnt offering," NAMELY, MAKE AND PREPARE SAVORY FOODS. And it is not WRITTEN: 'a sacrifice made by fire to Hashem for a burnt offering'. Also on all the other festival days, in which days there is no part FOR THE OTHER SIDE, it is not written 'a sacrifice made by fire' AS IN SHAVUOT AND YOM KIPPUR, and certainly not on this day, on which we make savory foods and dishes without the knowledge of the Other Side, for he had been sent by Isaac to hunt game that is the iniquities of men, and to bring them to him.
882. And while he is yet on the way, Yisrael takes advice from Rivkah and do all these rituals and all the prayers, and prepare a Shofar and sound it in order to awaken Mercy. And we have already learned: "and he brought him wine, and he drank" (Beresheet 27:25), for he came from afar, FROM BINAH, from that place where the wine is old. And he drank, found it delicious, and rejoiced. And after that ISAAC, WHO IS THE LEFT COLUMN, blessed him with a number of blessings and removed his iniquities. It is then written: "and Jacob was yet scarce gone out from the presence of Isaac his father, and Esau his brother came in from his hunting" (Beresheet 27:30), namely, he was carrying with him a number of burdens OF INIQUITIES, as has been stated, and we have already learned these matters.
883. And this is why it is a day of the T'ruah SOUND OF THE SHOFAR, and the sacrifice is a burnt offering. One ram is, as we have learned, because of the ram of Isaac. The one kid of the goats for a sin offering is a bribe to Samael, to make atonement before him for having wept on that day when he realized that his will had not been done and he had gone hunting for nothing. as we have learned. This is similar on Yom Kippur, as written in the portion of Emor.