as errors, as says, "Return, O Israel, to the Lord, your God, for you have stumbled in your iniquity." "Iniquity" refers to premeditated sins, and yet Hosea calls them "stumbling," implying that Heaven considers those who repent of intentional sins as if they acted accidentally. But the Gemara said that that is not all, for Resh Lakish also said that repentance is so great that with it, Heaven accounts premeditated sins as though they were merits, as says, "And when the wicked turns from his wickedness, and does that which is lawful and right, he shall live thereby." The Gemara reconciled the two positions, clarifying that in the sight of Heaven, repentance derived from love transforms intentional sins to merits, while repentance out of fear transforms intentional sins to unwitting transgressions. The Jerusalem Talmud taught that the evil impulse (, yetzer hara) craves only what is forbidden. The Jerusalem Talmud illustrated this by relating that on the Day of Atonement, Rabbi Mana went to visit Rabbi Haggai, who was feeling weak. Rabbi Haggai told Rabbi Mana that he was thirsty. Rabbi Mana told Rabbi Haggai to go drink something. Rabbi Mana left and after a while came back. Rabbi Mana asked Rabbi Haggai what happened to his thirst. Rabbi Haggai replied that when Rabbi Mana told him that he could drink, his thirst went away. Rav Mana of Sha'ab (in Galilee) and Rav Joshua of Siknin in the name of Rav Levi compared repentance at the High Holidays to the case of a province that owed arrears on its taxes to the king, and the king came to collect the debt. When the king was within ten miles, the nobility of the province came out and praised him, so he freed the province of a third of its debt. When he was within five miles, the middle-class people of the province came out and praised him, so he freed the province of another third of its debt. When he entered the province, all the people of the province — men, women, and children — came out and praised him, so he freed them of all of their debt. The king told them to let bygones be bygones; from then on they would start a new account. In a similar manner, on the eve of Rosh Hashanah, the leaders of the generation fast, and God absolves them of a third of