Yom Kippur is the spiritual height of the year according to all Jewish traditions. The additional Neilah service brings the day's total of prayers to five representing the fve parts of the soul being connected to there Source, the fifth being the level of Yechida, the essence of the soul, the pintele Yid etc. etc. At the conclusion of Yom Kippur, we proclaim seven times that Havaye Hu HaElokim, that the four lettered name of G-d, the Holy Tetragammon, symbolic of HaShem being above time, space and soul is equivalent to Elokim, the revelation of HaShem in nature (which is why the gematria of Elokim is equal to HaTeva), that is, in the realm of multiplicity (hence the plural form).
The Kohen Gadol entered the Kodesh HaKodeshim five times that day in the times of the Temple. He recited the explicit name of HaShem (Shem Hameforash) during the Avodah. There are different opinions as to which name he pronounces. Many claim it is the four-lettered name with a secret set of vowels. Others say it is the four-lettered name with different sets of vowels depending where in the service he is and what energy the Kohen Gadol wishes to elicit. Still other Kabbalists state that the 12, 42 and/or the 72 lettered name also played a part of the service. An additional spiritual experience of the Avodah is brought in the gemara (Yoma 39b / Menachos 109) that when Shimon HaTzaddik entered the Holy of Holies as Kohen Gadol, he felt that he was accompanied by a Zaken, an Old Man. It further as been explained that when it says that "And there shall be no man in the tent of meeting when he goeth in to make atonement in the holy place" (Vayikra 16:17), it means that both the Kohen Gadol and the Divine presence are in a state above a physical revelation in a body.
Why do we spend so much time and energy on the recitation of Avodah? For an individual living in galus today, the recitation of Avodah provides the historical background as to why one has the potential to connect the core of one's soul back to its Divine source even under the conditions of Exile. We recite an enactment of the physical logistics of the Kohen Gadol's Avodah on this day during the Musaf service and also relate the story of the Ten Martyrs who offered themselves on the altar of mesirus nefesh , not to be disconnected with the Divine Essence within each of them.
But what happens the day after Yom Kippur? This is a day of relative purity, the day after sins have been forgiven. Baba ben Buta (Kerisus 25a) brought an Asham Taloy korban (a sacrifice brought in cases of a doubtful sin) every day of year except the day after Yom Kippur. Zohar (Bo II, 42b)says that HaShem has no human form, accordingly, mystical commentaries say the when Shimon HaTzaddik experienced an old man who entered the Holy of Holies along with him, it was a very limited level of revelation. The Baal Shem Tov divulged that the day after Yom Kippur, the 11th of Tishrei is an even greater holiday than Yom Kippur itself, a day called "Bshem HaShem" or in Yiddish "Gott's Nomen", literally "The Name of G-d". On that day HaShem is no longer called "HaMelech" ("The King") during prayers but instead is on a level even higher than “King”. During the Ten Days of Repentance we speak of being "lifnei HaShem" (literally "before G-d"). Figuratively this refers to a spiritual level "before (preceding) the level of G-d's name". Just as the use of anthropomorphic imagery limits HaShem so does the use of the myriad of names on Yom Kippur and during the days of Selichos limit our connection to His Higher manifestations, for truly not only does HaShem have no name but also his "Name" is beyond description in words. The Hayom Yom for the11 of Tishrei accordingly cites "At the conclusion of Yom Kippur 5556 (1795) in Lyozna, the Alter Rebbe delivered a public discourse1 (his discourses were brief, as usual then) on the verse "Who is like the Eternal our G-d whenever we call upon Him,"2 on which the Sages comment - "...upon Him" and not upon His attributes: Pardes Rimonim explains that "upon Him" (2) refers to the orot ("radiances" or "illuminations") as they are invested in the "vessels" of the Ten Sefirot of Atzilut. The Rebbe, the Baal Shem Tov, says that "upon Him" refers to the G-dhood invested in the "vessels" of the Ten Sefirot of Atzilut." All the revelations of Yom Kippur bring us beyond a relationship with G-d through intermediaries of attributes to a connection with His Name itself (avakesh notes: vessels come from a level that is higher than the orot).
This now direct bonding is akin "Modeh Ani" in the morning. On one hand, a person about to say “Modeh Ani” is on a low level since he has not yet washed his hands and is not pure enough to pronounce a name of HaShem. On the other hand, it is an indication of a closeness to HaShem for in that lowly state a Jew can relate to and acknowledge his Creator without having to resort to using formal names. From that perspective, the day after Yom Kippur is an auspicious day of Divine revelation, an exposure to the highest levels of potential. But it depends on carrying the attainments of Yom Kippur forward, what you do "AFTER",...how one uses the Yom Kippur experience, whether one mvies forward or rerturns to where he was before Elul arrived.
See
http://www.sichosinenglish.org/books/likkutei-sichot-8/29.htm
http://www.algemeiner.com/generic.asp?id=204
http://www.rabbifriedman.org/sichasAcharei.asp
http://www.sichosinenglish.org/books/making-chassidim/12.htm
The question that this raises is what one does with the passing experience of spiritual elevation. One can let the Spiritual High remain in the clouds…or not. The story of the four who entered Pardes (in the aforementioned articles) encompasses the possible responses to a spiritual experience. Our Judaism should not be that of Elisha ben Abuya who got "confused about who G-d was" and left "religion" the day after. It is not about Ben Zoma who concluded religion was crazy. Nor is Judaism the ascetism of Ben Azzai who wanted to "sit on a mountain and meditate". Judaism is the lifestyle of Rebbe Akiva was at peace at all times whose yahrtzeit according to many opinions is Erev Yom Kippur because before, during and after his spiritual elevation Rebbe Akiva walked in the ways of HaShem.
References and Sources
Kesser Shem Tov (4th edition Hosofos 110 / newest edtion Hosfos #198 and footnotes)
including Zohar II 42b [See commentaries Zohar Chai, or HaChamah]
Mamarim of the Lubavitcher Rebbe
"KNesher 5725" especially footnote 29 which cites Gikatilia's Ginat Egoz (p.22)
"Shvisi 5720"
"KNesher 5746"
Sefer Minhagim Chabad
Sheirit Yisrael Vilednik p.136
Imre Pinchas of Pinchas of Koritz
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