וְחַ֤ג שָׁבֻעֹת֙ תַּעֲשֶׂ֣ה לְךָ֔ בִּכּוּרֵ֖י קְצִ֣יר חִטִּ֑ים וְחַג֙ הָֽאָסִ֔יף תְּקוּפַ֖ת הַשָּׁנָֽה׃
Hari Raya Tujuh Minggu haruslah kaurayakan, yaitu hari raya hasil pertama dari penuaian gandum, dan juga Hari Raya Pengumpulan Hasil pada pergantian tahun.
Likutei Halakhot
Therefore, this is our custom every year on the day of the death of our father or mother. For the cycles of the year which Hashem Yisbarach sets in motion, and the revolutions of the celestial bodies of the year are the aspect of the cycle of days. Just like in every day, there is day and night, evening and morning, similarly in general during the year there is summer and winter, which are in the aspects of 'day and night'. For in the winter, the nights are long, and winter is considered like 'night' compared to summer, which is considered like 'day' because its days are longer. And it is written (Psalms 74:16) "the day is Yours, the night also", etc. and (Psalms 74:17) "You fixed all the boundaries of the earth; summer and winter—You made them". All of the cycles of the year are in the aspect of the cycle of night and day, evening and morning, which is the aspect of the darkness of the exile, which is similar to night; and the light of redemption, which is the aspect of morning, the aspect of the world in general, which is called 'night' in relation to the renewal of the world, which is the aspect of the World to Come. This is the aspect of light of day, as is understood by the enlightened; all of this as seen above is itself one aspect. Therefore, when a cycle of a year passes over the soul of the dead, the children must engage in its rectification at the completion of the year, which is the aspect of a cycle of night and day. This brings about the rectification of the renewal of the world, which is the aspect of the light of day that comes after the darkness of night by virtue of the strengthening in faith throughout the darkness of the night. This is the aspect of the exile, the aspect of this world. For the deceased person, who was in this world, and now has to ascend to his place through all of the above aspects, which are the aspect of light, as seen above. Therefore, the children then devote themselves to its rectification through the Kaddish, etc., as explained above. Also, in each and every year there is a New Year, רֹאשׁ הַשָּׁנָה, which is the time for all rectifications. This is brought well in the lesson as seen above. For from Rosh Hashanah all the above rectifications are evoked for the entire year. And therefore, at the beginning of each year of the deceased soul, which is the Yahrtzeit, one must engage in the above rectifications, as explained above.