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נוֹהֲגִין לַעֲשׂוֹת כַּפָּרוֹת בְּעֶרֶב יוֹם כִּפּוּרִים בְּאַשְׁמֹרֶת הַבֹּקֶר, שֶׁאָז הָרַחֲמִים גּוֹבְרִין. לוֹקְחִין תַּרְנְגוֹל שֶׁאֵינוֹ מְסֹרָס, לְזָכָר, וְתַרְנְגֹלֶת לִנְקֵבָה. וּלְאִשָּׁה מְעֻבֶּרֶת, תַּרְנְגוֹל וְתַרְנְגֹלֶת. תַּרְנְגוֹל, שֶׁמָּא הַוָּלָד הוּא זָכָר. וְאִם הַוָּלָד הוּא נְקֵבָה, דַּי לְאִמָּה וּלְבִתָּהּ בְּתַרְנְגֹלֶת אֶחָת. וַאֲפִלּוּ שְׁאָר בְּנֵי אָדָם, יְכוֹלִין שְׁנַיִם לִקַּח כַּפָּרָה אֶחָת. וּבוֹחֲרִים בִּלְבָנִים, עַל שֵׁם שֶׁנֶּאֶמַר, אִם יִהְיוּ חֲטָאֵיכֶם כַּשָּׁנִים כַּשֶּׁלֶג יַלְבִּינוּ. אֲבָל אֵין לְחַזֵר בְּפֵרוּשׁ בִּשְׁעַת קְנִיָה אַחַר לְבָנִים וְלִקְנוֹתָם בְּיֹקֶר, כִּי זֶהוּ כְּעֵין דַּרְכֵי הָאֱמוֹרִי, אֶלָּא כְּשֶׁיִזְדַּמֵּן לוֹ לָבָן (אוֹ) שֶׁקָּנָה אוֹתוֹ בֵּין אֲחֵרִים, יִבְחַר בּוֹ. לוֹקֵחַ כָּל אֶחָד כַּפָּרָתוֹ בְּיָדוֹ הַיְמָנִית, וְאוֹמֵר הַפְּסוּקִים, בְּנֵי אָדָם וְגוֹ', וּמְסַבְּבָהּ סְבִיב רֹאשׁוֹ וְאוֹמֵר, זֶה חֲלִיפָתִי וְכוּ' שָׁלֹשׁ פְּעָמִים. אִם מְסַבֵּב לְאַחֵר, אוֹמֵר, זֶה חֲלִיפָתְךָ. וְיֶשׁ לוֹ לְסַבֵּב תְּחִלָּה לְעַצְמוֹ וְאַחַר כָּךְ לַאֲחֵרִים. וְטוֹב שֶׁתְּהֵא הַשְּׁחִיטָה גַם כֵּן בְּאַשְׁמֹרֶת הַבֹּקֶר תֵּכֶף לְאַחַר הַסִּבּוּב. וְאַל יַחְשׁוֹב הָאָדָם שֶׁזּוֹהִי כַּפָּרָתוֹ מַמָּשׁ, אֶלָּא יַחְשֹׁב כִּי כָל מַה שֶׁעוֹשִׂין בָּעוֹף הַזֶּה, הָיָה רָאוּי לָבוֹא עָלָיו בַּעֲוֹנוֹתָיו. וְיִתְאוֹנֵן עַל חֲטָאָיו, וְהַקָּדוֹשׁ בָּרוּךְ הוּא בְּרַחֲמָיו יְקַבֵּל תְּשׁוּבָתוֹ. וְנוֹהֲגִין לִזְרוֹק בְּנֵי הַמֵּעַיִם וְהַכָּבֵד וְהַכְּלָיוֹת שֶׁל הַכַּפָּרוֹת עַל הַגַּגּוֹת אוֹ בֶּחָצֵר, מְקוֹם שֶׁהָעוֹפוֹת יְכוֹלִים לָקַחַת מִשָּׁם, לְפִי שֶׁרָאוּי לְרַחֵם עַל הַבְּרִיוֹת בְּיוֹם זֶה, כְּדֵי שֶׁיְרַחֲמוּ עָלָיו מִן הַשָּׁמָיִם. וְעוֹד, מִפְּנֵי שֶׁאָכְלוּ גָזֵל, כְּדֵי שֶׁיִתֵּן הָאָדָם אֶל לִבּוֹ לְהַרְחִיק אֶת עַצְמוֹ מִן הַגָּזֵל. אִם אֵין תַּרְנְגוֹלִים מְצוּיִים, יָכוֹל לִקַּח אַוָּז אוֹ שְׁאָר בַּעַל חַי שֶׁאֵינוֹ רָאוּי לְהַקְרָבָה. וְיֵשׁ אוֹמְרִים, אֲפִלּוּ דָגִים, אַךְ לֹא תוֹרִין וּבְנֵי יוֹנָה, שֶׁהֵם רְאוּיִין לְהַקְרָבָה, וִיהֵא נִרְאֶה כְּאִלּוּ מַקְדִּישׁ קָדָשִׁים בַּחוּץ. יֵשׁ נוֹהֲגִים לִתֵּן אֶת הַכַּפָּרוֹת לַעֲנִיִים, אֲבָל יוֹתֵר טוֹב לִפְדּוֹת אֶת הַכַּפָּרוֹת בְּמָמוֹן וְלִתֵּן אֶת הַמָּמוֹן לַעֲנִיִים. (תרה)
It is customary to perform the kapparos ritual erev Yom Kippur, early in the morning, for then God's compassion is at its height. Men take roosters and women take hens, and a pregnant woman takes a rooster and a hen. The rooster is taken in case she is carrying a male; and if the child is a girl, one hen suffices for the mother and the child.1Others say that she should take two hens, one for herself and one should she be carrying a girl. (Mishnah Berurah 605:3 Even for other people, one kapparah is sufficient for two persons. You should select white chickens, for it is said, "Though your sins will be like scarlet they will become white as snow." (Isaiah 1:18). But when buying, you should not express preference for white fowl and pay a higher price for it, for this resembles the customs of the Amorites [superstition]. But if you happen to find a white one among the fowl you bought, you should choose [the white one.] You take the kapparah in your right hand, and recite the verses Benei Adam [children of man] etc., move it around your head, and say: Zeh chalifasi [This is instead of me] etc. three times. If you move it around someone else's head, you say Zeh chalifasecha [This is instead of you]. You should first move it around your own head and then do it for others. It is preferable that the shechitah is done also early in the morning, immediately after the kapparos ritual.2Where there are many chickens to be killed and a large number of people present, who pressure the shochet to do their chicken, it is best to do the kapparah ritual several days before Yom Kippur, rather than cause the shochet to kill the chicken improperly. He will be unable to inspect his knife properly before killing each chicken and this could cause the chicken to be treife (not kosher). It is also possible to avoid this problem by using money rather than chickens to do the kapporos ritual. (Ibid 605:2) You should not think that this kapparah ritual is an actual atonement, but you should consider that what is done to the fowl should be rightfully done to you, because of your sins. You should agonize over your sins, and the Holy One blessed is He, in His compassion, will accept your repentance. It is customary to throw the intestines, the liver and the kidneys of the kapparos, on the roof or into the courtyard, where the birds can take them, for it is appropriate to take pity on living creatures on that day, so that Heaven will take pity on us. Another reason is that birds usually steal the seeds they eat [we, therefore, throw away their digestive organs] so that we should be mindful to keep away from theft. If you cannot obtain chickens for kapparos, you can take a goose or some other living thing that is not ritually acceptable as a sacrifice on the altar in the Beis Hamikdash. Some authorities say that even fish [may be used], but not pigeons or young doves, because these were acceptable as altar sacrifices, and it would appear as if you were bringing sacrifices outside the Beis Hamikdash [which is forbidden]. Some people follow the custom of giving the kapparos chickens to the poor, but it is better to redeem the kapparos with money, and give the money to the poor.3The poor person might be humiliated by the thought that you rid yourself of your sins through this chicken and now are sending it to him. (Ibid 605:5)
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.)