Tanya/ Iggeres Ha’Teshuvah - The Epistle on Repentance
Chapter 1, Class 1
Likkutei Amarim (“A Compilation of Teachings”)
Part three - entitled Iggeret Ha’Teshuvah - The Epistle on Repentance.
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It has been taught in a Baraita at the end of Tractate Yoma:1 There are three types of atonement, varying according to the different categories of transgression, and repentance [necessarily] accompanies each of them.
If one failed to fulfill a positive commandment and repented, he is forgiven forthwith.
If one violated a prohibitive commandment and repented, his repentance is tentative, and Yom Kippur atones.
In this instance, repentance alone does not suffice to secure complete forgiveness; it only guarantees that he will not be punished until the arrival of Yom Kippur, at which time he is completely forgiven.

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FOOTNOTES
1. Cf. 86a.