Despite the High Holidays arriving late this year, many Jews are still scrambling to prepare. The practical and spiritual work is demanding: cooking, traveling, repenting, forgiving -- it all takes time and energy.
In anticipation of the Day of Judgment, Jews judge themselves this month, conducting a cheshbon hanefesh (accounting of the soul). Some people resist this not just because it is daunting, but because the process seems negative. They don't want to be mired in self-criticism.
But accounting means looking at both sides of the ledger -- deposits and withdrawals, mitzvot and sins. One way to balance the ledger is to reduce withdrawals; the other is to increase deposits. The latter method may be even more effective, because our assets (good deeds) can be leveraged to eliminate bad debt (sins that seem so enticing at the time, for which we pay later).
This week's Torah portion, Ki Teitzei, offers many laws that can increase rachamim (compassion, mercy). Rachamim is a particularly valuable asset, because it offsets anger and augments patience. We can deliberately grow midat harachamim in ourselves. The goal is to make compassion greater and more important than being right. Thus, we imitate God, who is said to pray: "May My mercy overcome My anger" (Berachot 7a).