We are now at the beginning of the year. The Torah states that Pesach falls in the "first month." Thus our year really begins in the Hebrew month of Nisan, meaning that Rosh Chodesh Nisan, the first day of the month, is in fact Rosh HaShanah. Yet Nisan's Rosh HaShanah is without the tension and pressure of the Rosh HaShanah in the month of Tishrei. For example, there is no shofar blowing or special mystical intentions of the Arizal, the master of Kabbalah who lived in Tsfat 500 years ago. However, just as Tishrei has ten days of repentance between Rosh HaShanah and Yom Kippur, we should also consider ourselves in ten days of repentance now in Nisan as well, and take full advantage of the force of these days.
In the Gemara, Rabbi Eliezer says the world was created in Tishrei and is thus counted as the beginning of the year. On the other hand, Rabbi Yehoshua says the world was created in Nisan, and thus begins the year. The Arizal says they are both correct, since God actually created the world once in Nisan in thought, and once in Tishrei in actuality. It is clear from this that God's thoughts have special importance.
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