In order to truly understand the essence of Teshuva, we must distill the process and then rebuild it from the ground up, thereby allowing us an authentic appreciation of the dynamics of Rosh Hashanaand Yom Kippur. The Rambam in Hilchot Teshuva discusses three necessary steps for achieving complete Kapara (atonement) in the Teshuva process. The first step is Viduy, translated as confession. It is accomplished through a verbal confession; the words cannot be in our mind, but must be on our lips. The second step is Charata, loosely translated as regret. It is the emotion that must accompany the verbal confession. Lastly, we must vow to never commit the specific sin again. This is called Kabbalat Al Ha’atid.