By Rabbi David Cohen
On Yom Kippur, when complete forgiveness can occur, there is a danger of misusing atonement. For atonement to be complete it must be accompanied by a commitment to begin paying our debts and accepting responsibility for our actions. Sukkot is the time when new responsibilities are placed upon us and therefore serves as the litmus test for the veracity of our commitment. Consequently, Sukkot is identified as “the first day for the accounting of our sins”.
The Ran cites the Yerushalmi which disqualifies a dried-outlulav based upon the verse “lo hameisim yehallelu kah” – “the dead cannot praise Hashem”. The lulav is a symbol of freshness and vitality, reflecting the new lease on life that we have gained following Yom Kippur. We therefore use thelulav as the tool to praise Hashem for His beneficence. The Torah most appropriately delivers the message concerning the beginning of a new accounting in the chapter of the four species which symbolize this concept.