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עֲשֶׂרֶת יְמֵי תְשׁוּבָה, שְׁמָם מוֹרֶה עֲלֵיהֶם, שֶׁהֵם מְיֻחָדִים לִתְשׁוּבָה. וְכָל אָדָם מְחֻיָב אָז לָשׁוּב בִּתְשׁוּבָה שְׁלֵמָה לִפְנֵי ה', יִתְבָּרַךְ שְׁמוֹ, קֹדֶם בּוֹא הַיוֹם הַגָּדוֹל וְהַנּוֹרָא יוֹם הַכִּפּוֹרִים, שֶׁנֶאֱמַר לִפְנֵי ה' תִּטְהָרוּ, וְנֶאֱמַר דִּרְשׁוּ ה' בְּהִמָּצְאוֹ. וְאָמְרוּ רַבּוֹתֵינוּ, זִכְרוֹנָם לִבְרָכָה, אֵלוּ עֲשָׂרָה יָמִים שֶׁבֵּין רֹאשׁ הַשָּׁנָה לְיוֹם הַכִּפּוּרִים. לָכֵן צָרִיךְ הָאָדָם בַּיָמִּים הָאֵלּוּ לְפַשְׁפֵּשׁ בְּמַעֲשָׂיו וְלָשׁוּב מִמַּעֲשָׂיו הָרָעִים. וּסְפֵק עֲבֵרָה צָרִיךְ יוֹתֵר תְּשׁוּבָה מֵעֲבֵרָה וַדָּאִית, כִּי יוֹתֵר מִתְחָרֵט הָאָדָם כְּשֶׁהוּא יוֹדֵעַ שֶׁעָשָׂה עֲבֵרָה מֵאִם אֵינוֹ יוֹדֵעַ. וְלָכֵן קָרְבַּן אָשָׁם תָּלוּי צָרִיךְ לִהְיוֹת יוֹתֵר בְּיֹקֶר מִקָּרְבַּן חַטָּאת. וְיִרְבֶּה בַּתּוֹרָה וּבְמִצְוֹת וּבִצְדָקָה, וִימַעֵט בַּעֲסָקָיו. וְכָתַב הרמ"ק, זִכְרוֹנוֹ לִבְרָכָה, שֶׁיִהְיוּ יָמִים אֵלוּ כְּמוֹ חֹל הַמוֹעֵד, שֶלֹּא יַעֲשֶׂה בָהֶם אֶלָּא מְלָאכָה הֶכְרֵחִית. וּבְיוֹתֵר צָרִיךְ הָאָדָם לְתַקֵּן דְּבָרִים שֶׁבֵּינוֹ לְבֵין חֲבֵרוֹ, אֲשֶׁר עַלֵיהֶם אֵין כַּפָּרָה עַד שֶׁיַחֲזִיר אֶת הַגָזֵל וְאֶת הָעשֶׁק, וִיפַיְּסוֹ שֶׁיִמְחוֹל לוֹ.
The Ten Days of Repentance, as characterized by their name, are designated for repentance. During this time everyone is obligated to repent wholeheartedly before God, blessed is His Name, before the coming of the great and awesome day, of Yom Kippur, as it is said, "Before God you will be cleansed" (Leviticus 16:30). It is also said, "Seek God when He may be found", (Isaiah 55:6) and our Rabbis of blessed memory said, that this refers to the ten days between Rosh Hashanah and Yom Kippur. Therefore, during these days you must examine your conduct and repent of your bad deeds. Sins about which you are in doubt require greater repentance than transgressions of which you are certain, for a person is more regretful when he knows that he committed a sin, than when he is uncertain of it. Therefore, the guilt offering brought in case of doubtful sin must be of greater value than a regular sin offering. During these days You should study more Torah, perform more mitzvohs, give more charity, and spend less time on your business. It was written by Rabbi Moshe Cordovero, of blessed memory, that you should consider these days as if they were Chol Hamoed, by performing only necessary work. Above all, you must set right the wrongs you committed against your fellow man, for which there is no atonement unless you compensate him for any stolen articles or withheld funds1It is also sufficient if you present the case in all honesty before a Rav or Posek and ask him to decide what you should do. It is, however, by no means proper for you to decide on your own, for regarding matters of money, the Yeitzer Harah (evil inclination) will help you find many loopholes. (Mishnah Berurah 606:1) in your possession, and patch things up and placate him so that he will forgive you.
תנא דבי אליהו כל השונה הלכות בכל יום מובטח לו שהוא בן העולם הבא שנאמר הליכות עולם לו אל תקרי הליכות אלא הלכות (נדה ע"ג.)