Yom Kippur Atones - The Righteous Rabbi Eliezer Berland shlit"a

Yom Kippur

We have three days to become completely purified, "Before Hashem you shall be purified" (Leviticus 16:30); the word "tit-haru" (you shall be purified) has the gematria of Keter (Crown).

Rabbi Yehudah HaNasi says that the essence of the day atones, provided that one accepts upon himself not to commit any more sins.

The essence of the day atones, and for any sin—even if a person stumbles on Yom Kippur—if he intends to repeat the sin, it does not atone for him.

So according to this, when is he liable for karet (spiritual excision)?

He is even exempt from karet; so it is only for the transgressions, only if he does it at the very last second when he can no longer perform teshuvah (repentance) on Yom Kippur.

Only if he sinned, Heaven forbid, in the very last second before the emergence of the stars, the day does not atone, and he must perform teshuvah (repentance), and then everything is atoned for.

Edited from 'Shevivei Or'