The revelation of the Thirteen Attributes of mercy:
It states in Mishnas Chassidim and Peri Eitz Chaim that in the month of Elul, G-d reveals His Thirteen Attributes of mercy. Although the month of Elul, as explained above, emphasizes the service of man towards G-d, which then elicits a revelation from above in the month of Tishrei, nevertheless being that every service done below (ืืชืขืืโืช) must have its potential elicited from above (ืืชืขืืโืข), therefore in this month G-d reveals His Thirteen Attributes of mercy towards man in order to give him the potential to do his service of the month. Thus even those people who are in a very distanced state from spirituality and G-d, now are given the potential to make amends for their wrongdoing and reunite with Him.
Represents a loving unity with G-d: The Thirteen Attributes of mercy represent not only a revelation of G-dโs will to forgive even the most severe sins, but mainly a revelation of the most internal level of His radiance termed ืคื ืืืืช ืืโืก. This radiance is represented by the first of the Thirteen Attributes, the name ื-ื. So too, each and every Jew also has an aspect of ืฉื ื-ื within him, this being his G-dly spark that enlivens his G-dly soul. This is the reason why we are called ื-ืฉืจ-ื-ื, as the name represents that our level of ื-ื is constantly within us and retains its holiness even after it has been brought down by man into impurity due to his sins. Thus by one revealing his level of ื-ื in the month of Elul, he brings about a unity of his most inner self with the highest level of G-dliness.