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2. It is the custom of all of Yisrael to perform the ritual called Kaparot the day before Yom HaKippurim. The ritual is as follows: one takes a rooster/chicken or a bag of money (eighteen shekels in Israel or eighteen dollars in the U.S.) - one for each member of one's family - and encircles the rooster or money around one's head saying, "This is in exchange for me, this is in trade for me, this is in atonement for me." The rooster or money is then traditionally donated to the poor (after the rooster is slaughtered). This is an ancient custom.
3. Yom HaKippurim atones for sins between man and God but it does not atone for sins between man and his (or, of course, her) fellow. If one stole, he must return what was stolen and request from the person forgiveness. If the person does not forgive him, then he must return with three witness and request again. If the person still does not forgive, then the person must return with ten witnesses. If the person does not yield, then there is no longer an obligation to seek forgiveness and the sin is on the head of the one who did not forgive. This is true with everyone except one's teacher, whom if he did not forgive you, you are required to return to him, even a thousand times.
4. If the person who was wronged passed away before one was able to request forgiveness, one is obligated to assemble ten men and visit the grave of the deceased and publicly request the deceased's forgiveness.
5. One is obligated to forgive people with a full heart, and not bear a grudge. Nor can one demonstrate one's superiority when accepting a request for forgiveness (such as, "you really don't deserve it but …"
6. If the person wronged is not in the same city, one should take it on as an obligation to request forgiveness when one meets him and send a letter in the meantime requesting forgiveness.
7. It is a holy obligation on all of Yisrael to request forgiveness from one's parents, as the obligation to honor one's parents is a Torah obligation that we can never completely fulfill to its measure. As well, every student should request from his Rav forgiveness.
8. It is a beautiful custom, and one, which has Holy implications in the Qabbalah, for men to immerse in the miqweh Erev Yom HaKippurim.
9. One should pray an early minhah before the Se`udah Mafseket.
10. During the Se`udah Mafseket, it is customary to dip the bread in sugar when saying the Hamotsi. In any case, it is correct to also bring salt to the table.
11. One must finish the meal while it is still daytime.
12. It a Torah Mitsvah, incumbent upon both men and women to abstain from five categories and these are:
b. Wearing shoes - one is forbidden from wearing leather shoes, cloth shoes are permitted however.
c. Washing - one is forbidden to wash, either in hot or cold water, even one's little finger. When one awakes, or after one has been to the bathroom, one is only allowed to wash one's fingertips from the third joint downward. If one becomes soiled with mud for example, one is allowed to wash that particular area. A Kohen that washes for Birkat HaKohanim [the Priestly Blessing] can wash up to the wrist.
d. Anointing - one is forbidden to put on perfume, deodorant, oil one's body, or similar actions. The rules of anointing are the same as that for washing.
e. Marital Relations - one is forbidden from having relations with one's spouse, similar to the laws of Nidah.
14. The laws of Shabbat are applicable to Yom HaKippurim.
15. The night of Yom HaKippurim is considered like the day in regards to all the laws.
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