During the year, if you sin then you do do Tshuvah however on Yom Kippur, everybody has to do Tshuvah because Yom Kippur elevates us to a place beyond this world a very heightened state were we get to see our potential and we’re like angels we’re at that time we realize that we must change and that person we were yesterday is not the person we want to be today.

Tshuvah as well is beyond time because it’s at a moment of recognition where we want to change and become better, and utilize our true potential that we can correct all the past, and this mode of the Tshuvah is brought down into the actual time of Yom Kippur and therefore the time of Yom Kippur itself calls For Tshuvah for everybody to see their true potential and return to Hashem. לקו״ש כט