Elul and Teshuva is something that stands out as being synonymous with each other. Really, the idea of teshuva applies throughout the year. However, there are certain times in the year when this is the focus and it is done by everyone in earnest – this is in the month of Elul. Why? The month before Rosh Hashana, the day of Judgement, is Elul, when we start preparing ourselves for being judged by thinking into our current and previous actions. Self introspection is the focus as we become more aware of the impending judgement that will effect the coming year. The result of this should be the positive mitzva of teshuva of Vidui – it involves stopping to sin, regret and taking on the resolve to not sin again.
For a more practical side of how to start doing teshuva, see the post on Practical advice for Elul and Teshuva.