Only B’Simcha Rosh Hashana

The ספר החינוך explains the מצוה of writing a ספר תורה as follows. People need preparation in order to keep the מצוות and have יראת שמים. By having many ספרי תורה available, people will learn from them and be prepared to keep the מצוות properly. Similarly, סליחות and אלול are times of preparation. If someone comes into ראש השנה unprepared, he will not do as well.

May we be properly prepared and our תפילות and תשובה be accepted. כתיבה וחתימה טובה