The old sage explains why the Yom Kippur is on the tenth day. We learn of the seventy years that apply to everyone. We learn that on Yom Kippur one must not reveal his sins to another, because the accusers may use it against him, and besides, it is shameless to reveal one's sins - it is a desecration of God's Holy Name. The seventh month is God's, but He gave it to Yisrael as a revelation. This entire month is from the Upper World, Binah; therefore it is covered because the Upper World is in concealment. On the fifteenth day of the month, it is revealed, since everything becomes revealed with the fullness of the moon. From this day the Sfirot descend to the secret of the Lower World, Malchut. The old sage and Rabbi Shimon discuss the question of who passed Judgment on the world on Rosh Hashanah, and why Malchut judges only those who are twenty years of age or older.