וַיֹּאמַ֗ר אָנָּ֤ה יְהוָה֙ זְכָר־נָ֞א אֵ֣ת אֲשֶׁ֧ר הִתְהַלַּ֣כְתִּי לְפָנֶ֗יךָ בֶּֽאֱמֶת֙ וּבְלֵ֣ב שָׁלֵ֔ם וְהַטּ֥וֹב בְּעֵינֶ֖יךָ עָשִׂ֑יתִי וַיֵּ֥בְךְּ חִזְקִיָּ֖הוּ בְּכִ֥י גָדֽוֹל׃ (ס)
가로되 여호와여 구하오니 내가 주의 앞에서 진실과 전심으로 행하며 주의 목전에서 선하게 행한 것을 추억하옵소서 하고 심히 통곡하니
Tanya
Yet, all that was said above is about completing the atonement and the cleansing of the soul for G-d, as explained earlier based on the Talmud's first chapter of Zevachim, that the burnt-offering is a tribute after the intercessor's appeasement and so on. However, the beginning and foundation of the mitzvah of repentance is to return to truly G-d with a complete heart and it is necessary to explain this well and at great length, beginning with a quote from the holy Zohar in explaining the word "Teshuva-repentance" in the manner of mysticism: "Teshuv-hey. The lower hey - the lower teshuvah, the higher hey - the higher teshuvah."