40 Days of Favor by Rabbi Benayahu Yissachar Shmueli, Shlit"a
However, so that his body may be refined and his soul be pleasing to Hashem, a person can now refine himself during these forty days—as we have already spoken about—by moderating pleasures and all such things.
We are on the 1st of Elul, Rosh Chodesh Elul.
The 1st of Elul, you know that on this day, Moshe our Teacher ascended Mount Sinai for the third time.
Forty days.
How was it described this time? "He ate no bread and drank no water."
He was there forty days, and then on the fortieth day—which is Yom Kippur—the Holy One, blessed be He, said to him: "I have forgiven according to your word."
And these forty days were established as days of Divine grace and favor.
But how is it emphasized there? Only there it is stressed: "He ate no bread and drank no water."
This comes to tell you that during these forty days, a person should endeavor to reduce excess eating.
For even Moshe our Teacher "ate no bread and drank no water."
It is a time of favor; a person should know:
If he walks in Hashem's path and strives in the service of Hashem, the Holy One, blessed be He, does not want a person to unnecessarily afflict himself.
However, so that his body may be refined and his soul be pleasing to Hashem, a person can now refine himself during these forty days—as we have already spoken about—by moderating pleasures and all such things.
Yet this is for one purpose—not just randomly moderating pleasures—provided that he repents, walks in the path of Hashem, and strives in Hashem's service.
Doing so makes these forty days very, very significant—days during which a person should rectify his actions and strive.
May we all, along with all our brethren of Israel, be merit-written and sealed for a good year.