The Book of the Living and the Dead
The President and Rosh Yesiva 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 sends the Sair HaMishtaleach with a shaliach (messenger) to the desert. It is the ultimately thrown off the cliff to bring kaparah, atonement, for the Jews of Israel.
A question emerges as to whether the sending of the Sair and throwing it off the cliff is considered one long act or two separate acts. The Tosefot Yeshanim says it must be two acts based on contradictions in rabbinic statements. However, Rav Soloveitchik sees it as one long act, only the first act is on the Kohen, as a gavrah, person, and the second act on the cheftzah, the object of the Sair, but they both serve as a kiyum, fulfillment, for the same mitzvah.
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. This result comes through two connected acts which fulfillils the ultimate purpose.
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.