The Book of the Living and the Dead
The President and Rosh Yeshiva of YU, Rabbi Dr. Ari Berman, beautifully explains Rav Soloveitchik's understanding into the fact that two books are open during these days, one for the living and one for the dead. In reality, judgment doesn’t have a finite end for the dead, because their offspring are still alive and constantly in movement, walking in different paths, based on the influence of the deceased parent.
Therefore, the dead are also judged on Yom Kippur for how their impact is manifesting in the world.
The Sair (goat) sent to the desert
A central aspect of the Yom Kippur service is when the Kohen Gadol sends the Sair HaMishtaleach with a shaliach (messenger) to the desert. It is ultimately thrown off the cliff to bring kaparah, atonement, for the Jews of Israel.
A question emerges as to whether this avodah of the Kohen Gadol is complete once the Sair reaches the desert or not until it's thrown off the cliff. Rav Soloveitchik is mechadesh based on the Rambam that regarding the Sair, the Kohen Gadol's avodah, as a gavrah, ends once it reaches the midbar. From then on, unrelated to the avodah, is the necessary step to throw the cheftzah of the Sair over the cliff.
Ramifications For Us
Rav Hirsch deduces a mussar plan from this explanation. We must first focus on a plan of sending out, a strategy to confront the evil inclination, yetzer hara, to execute a plan. Only then can we rid ourselves of the cheftzah, the yetzer hara.
Sin is a Catalyst but Not Who We are
It’s pointed out that the letter aleph, one, representing G-d, is one of the letters that makes up the word chet, sin. The message is that G-d understands our failings, and we must learn and change from our faulty path.
Also, there's a verse that says, we stumble into sin. This informs us that our essence is not sin, but we stumble upon it, as it's impossible to avoid. We can only change and grow from it.
The Bottom Line
Sin exists as a trigger to improve. We are not defined by sin, not ever judged statically for it. A good strategy is to formulate a plan to address the instigator, the yetzer hara, so that we can premeditatedly send it over the cliff.