The Rambam in הלכות תשובה, makes the following observation: Even though תשובה, repentance, and calling out to Hashem, is always desirable, during the ten days between Rosh Hashanah and Yom Kippur, they are even more desirable, and they will be accepted immediately. This is learned from Isaiah who said, דרשו ה׳ בהמצאו, “Seek G-d when He is to be found.”
In our daily Shmone Esrei said thrice daily, we ask Hashem to return us to His Torah. We also ask for forgiveness in each שמונה עשרה, but such requests have special significance this time of year.
The Ari ז״ל, Rabbi Yitzchak Luria, wrote that this special week of עשרת ימי תשובה, has special potential to elevate us spiritual heights, otherwise thought to be unattainable.
Because the Rambam uses the words, “especially desirable”, (יפה יותר), we are encouraged to utilize this special opportunity by waking early to say סליחות, give צדקה, and take extra care to act in an exemplary fashion. We should be feeling a sense of gratitude that we are given this chance. Let’s get going and seek out Hashem when He is especially close to us.