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The intermediate class are allowed a respite of ten days, until Yom Kippur, to reflect, repent and become righteous; In Jewish liturgy, Rosh Hashanah leads to Yom Kippur, which is described as "the day of judgment" (Yom ha-Din) and "the day of remembrance" (Yom ha-Zikkaron).
Some midrashic descriptions depict God as sitting upon a throne, while books containing the deeds of all humanity are opened for review, and each person passes in front of Him for evaluation of his or her deeds.
However, the start of the calendric year, that is to say, when reckoning ordinary years, Sabbatical years, Jubilees and dates inscribed on legal deeds and contracts, the commencement of such years begins on the first day of the lunar month Tishri (usually corresponding to the months September–October in the Gregorian calendar), and whose injunction is expressly stated in the Hebrew Bible: "Three times in the year you shall keep a feast unto me... In the Talmud tractate on Rosh Hashanah, it states that three books of account are opened on Rosh Hashanah, wherein the fate of the wicked, the righteous, and those of an intermediate class are recorded.
The names of the righteous are immediately inscribed in the book of life and they are sealed "to live".
The first stage in the transformation was the adoption of the Babylonian month names.
The Hebrew Rosh Ha Shanah is etymologically related to the Arabic Ras as-Sanah, the name Muslims give for the Islamic New Year.
Rosh Hashanah marks the start of a new year in the Hebrew calendar (one of four "new year" observances that define various legal "years" for different purposes as explained in the Mishnah and Talmud).
The sound of the shofar is intended to awaken the listeners from their "slumbers" and alert them to the coming judgment.
In the period leading up to the Yamim Nora'im (Hebrew, "days of awe"), penitential prayers, called selichot, are recited.