אַ֡ךְ בֶּעָשׂ֣וֹר לַחֹדֶשׁ֩ הַשְּׁבִיעִ֨י הַזֶּ֜ה י֧וֹם הַכִּפֻּרִ֣ים ה֗וּא מִֽקְרָא־קֹ֙דֶשׁ֙ יִהְיֶ֣ה לָכֶ֔ם וְעִנִּיתֶ֖ם אֶת־נַפְשֹׁתֵיכֶ֑ם וְהִקְרַבְתֶּ֥ם אִשֶּׁ֖ה לַיהוָֽה׃
"Dziesiątego wszakże tegoż miesiąca siódmego, - dzień przebaczenia: zgromadzenie świąteczne będzie u was; a będziecie udręczali dusze wasze i złożycie ofiarę ogniową Wiekuistemu.
Tze'enah Ure'enah
“But the tenth day of the month” [23:27]. However, the tenth day of the month of Tishrei will be the conclusion of the Day of Judgment. The Midrash says that the word “But” [ach] shows us that Yom Kippur forgives the sins of those who repent. However, those who do not repent will not have expiation on Yom Kippur. That is to say, one should not rely on, because it is written, “expiation is made on your behalf” [23:28], that Yom Kippur will atone, even for those who will not repent.12Bahya, Leviticus, 23:27.
Rashi
אך — The words אך and רק wherever they occur in Scripture have a limitative force; here the word implies: it (Yom Kippur) makes expiation for those who repent, but it does not make expiation for those who do not repent (אך... יום הכפורים הוא — in a limitative sense it is Yom Kippur) (Shevuot 13a; cf. Rashi on Exodus 34:7).
Kli Yakar
However on the tenth day of the month etc., it is the Day of Atonement. All instances of “however [ach]” and “but [rak]” [in Scripture] are exclusionary terms. Since it states below, You shall afflict yourselves on the ninth day of the month at evening, and our Sages of blessed memory said (Berakhot 8b): “But do we fast on the ninth? Do we not fast on the tenth? Rather, this teaches that whoever eats and drinks on the ninth, Scripture considers it as if he fasted on both the ninth and the tenth.”
So that you would not err and say: “Since the ninth day is also considered as if one fasted on it, perhaps it also atones like the tenth day,” the verse states: But on the tenth day of the month, etc. — telling you that only the tenth atones, not the ninth. This explanation is clearer than Rashi’s interpretation, who explained that it atones for those who repent, but does not atone for those who do not repent (see Shevuot 13a). I wish I knew how to understand how the word “ach” excludes those who do not repent, since the word “ach” refers to the tenth day and its meaning excludes the preceding days.
To reconcile Rashi’s interpretation, I say that since it states However on the tenth, which comes to exclude the preceding days, we can deduce that the days before Yom Kippur are also called days of repentance. Otherwise, why would we think the preceding days would provide atonement, necessitating their exclusion? Rather, certainly the 10 preceding days are the 10 Days of Repentance, and one might think that the days of repentance atone immediately for all transgressions. Therefore, the verse teaches that there are transgressions for which repentance [only] suspends [punishment] and Yom Kippur atones, as it says: For on this day He will atone for you to cleanse you from all your sins (Leviticus 16:30).
Even though they said in the Midrash (Leviticus Rabbah 30:7) that on the eve of Rosh Hashanah, the Holy One, blessed be He, forgives one-third [of sins], and during the 10 Days of Repentance another third, but on Yom Kippur He forgives everything — therefore it says from all your sins. From this, you learn that Yom Kippur only atones for those who repent, because otherwise, why would we think they would receive atonement, requiring their exclusion? And even though it is not explicitly mentioned in the Torah that the preceding days are days of repentance, nevertheless, the shofar of Rosh Hashanah serves as a warning for people to repent during the intervening days, as it is written: If a shofar is blown in a city, will the people not tremble? (Amos 3:6).
So that you would not err and say: “Since the ninth day is also considered as if one fasted on it, perhaps it also atones like the tenth day,” the verse states: But on the tenth day of the month, etc. — telling you that only the tenth atones, not the ninth. This explanation is clearer than Rashi’s interpretation, who explained that it atones for those who repent, but does not atone for those who do not repent (see Shevuot 13a). I wish I knew how to understand how the word “ach” excludes those who do not repent, since the word “ach” refers to the tenth day and its meaning excludes the preceding days.
To reconcile Rashi’s interpretation, I say that since it states However on the tenth, which comes to exclude the preceding days, we can deduce that the days before Yom Kippur are also called days of repentance. Otherwise, why would we think the preceding days would provide atonement, necessitating their exclusion? Rather, certainly the 10 preceding days are the 10 Days of Repentance, and one might think that the days of repentance atone immediately for all transgressions. Therefore, the verse teaches that there are transgressions for which repentance [only] suspends [punishment] and Yom Kippur atones, as it says: For on this day He will atone for you to cleanse you from all your sins (Leviticus 16:30).
Even though they said in the Midrash (Leviticus Rabbah 30:7) that on the eve of Rosh Hashanah, the Holy One, blessed be He, forgives one-third [of sins], and during the 10 Days of Repentance another third, but on Yom Kippur He forgives everything — therefore it says from all your sins. From this, you learn that Yom Kippur only atones for those who repent, because otherwise, why would we think they would receive atonement, requiring their exclusion? And even though it is not explicitly mentioned in the Torah that the preceding days are days of repentance, nevertheless, the shofar of Rosh Hashanah serves as a warning for people to repent during the intervening days, as it is written: If a shofar is blown in a city, will the people not tremble? (Amos 3:6).