מדרש אויף ישעיהו 55:7

“Let the wicked forsake his way and the man of iniquity his thoughts” (Isaiah 55:7). Rav Beivai bar Aviya said: How must a person confess on the day before Yom Kippur? He must say: ‘I confess all the evil that I have performed before You. I had been standing on a path of evil. But everything that I have done, I will not do anything like it again. May it be Your will, Lord my God, that You pardon me for all my iniquities, forgive me for all my transgressions, and atone for me all my sins.’ That is what is written: “Let the wicked forsake his way and the man of iniquity his thoughts.”
Yitzḥak said: Like a person who welds two boards and attaches them to each other. Rabbi Yosei bar Ḥanina said: Like a person who welds two legs of a bed and attaches them to each other. “Let him return to the Lord and He will have mercy on him (Isaiah 55:7).”¹¹Rabbi Yitzḥak’s point is that when one wants to attach two boards, one must make sure they are straight. The process of confession and repentance restores one’s ability to connect to God, just as straightening a board allows it to be attached to another one. Thus, after the verse states “Let the wicked forsake his way and the man of iniquity his thoughts,” it states: “Let him return to the Lord.” Rabbi Yosei bar Ḥanina adds that the individual who has repented is considered to help hold up the world together with God, just like two legs of a bed (Etz Yosef).
The Rabbis and Rabbi Shimon ben Yoḥai, the Rabbis say: The Holy One blessed be He showed Abraham our patriarch of blessed memory all the atonements except for the tenth of an ephah.¹²In the Covenant of the Pieces, God showed Abraham all the offerings that bring atonement except the freewill meal offering, which is a tenth of an ephah of flour. Rabbi Shimon ben Yoḥai says: The Holy One blessed be He showed Abraham our patriarch of blessed memory even the tenth of an ephah. [The word] “these” (Leviticus 2:8)¹³“You shall bring the meal offering that is prepared of these to the Lord.” is stated here, and [the word] “these” (Genesis 15:10)¹⁴“He took all these for him.” is stated there. Just as [the word] “these” stated here refers to the tenth of an ephah, so, too, [the word] “these” stated there refers to the tenth of an ephah. “And to our God, as He abundantly forgives” (Isaiah 55:7); Rabbi Yehuda bar Simon in the name of Rabbi Ze’eira: The Holy One blessed be He, too, added one atonement of his own.¹⁵He added a form of atonement that He did not show to Abraham, in accordance with the opinion of the Rabbis. Which is that? It is the tenth of an ephah.

[3] Another interpretation: Prayer of David - "Hear O Lord, righteousness." For the sake of Asa son of his grandson, when the Kushites come, as it is said "And Asa called to the LORD his God and said, [etc.]" (2 Chronicles 14:11). At that moment, the LORD heard his righteousness and listened to my song when Jehoshaphat stood up, as it is said "And when they began to sing and praise, the LORD set ambushes [etc.]" (2 Chronicles 20:22). Hear my prayer, when Hezekiah stands up and prays before You, as it is said "And Hezekiah turned his face [and prayed to the LORD]" (Isaiah 38:2). Without deceitful lips. When Manasseh stands up and repents, and even if he repents with deceit, they accepted him, because the Holy One, blessed be He, does not seek to remove a creature from the world in vain, but sits and waits for him to repent, even if he has only one commandment, he puts it under his head, as it is said "Let the wicked forsake his way, and the man of iniquity his thoughts; and let him return to the LORD, [etc.]" (Isaiah 55:7).

Another thing to you, God. This is what the scripture says (Psalms 31:6): "Into Your hands I entrust my spirit." In the custom of the world, people entrust their deposits to someone, and that person replaces one person's deposit with another's. However, the Holy One, blessed be He, is not like that, as it says (Jeremiah 10:10): "But the Lord is the true God." Perhaps someone stood up in the morning and sought his soul and did not find it. Or maybe he found his soul in someone else's hand, or someone else's soul was in his hand. Therefore, it is said, "But the Lord is the true God." Rabbi Alexander said that people entrust flesh and blood with new things, and he returns them worn out and broken. However, the Holy One, blessed be He, entrusts worn out and broken things, and He returns them renewed. You should know that this worker works all day, and his soul is exhausted from it and happy. And when he sleeps, he is exhausted and completes his soul for the Holy One, blessed be He, and it is entrusted to Him. And in the morning, it returns in a new creation, as it says (Lamentations 3:23): "New every morning, great is Your faithfulness." Rabbi Shimon said in the name of Rabbi Simon that from the fact that You renew us every morning, we know that Your faith in our redemption is great. When the Temple stood, if a person sinned, he brought a sacrifice and atoned for himself. Now that we have no sacrifice, our soul is entrusted to You, and we have nothing to rely on but Your mercy. "To You, God, I entrust my soul." Rabbi Yehuda says that even the Holy One, blessed be He, grants us more forgiveness than we deserve (Isaiah 55:7): "And to our God, for He will abundantly pardon."