In two of Rabbi Reisman’s shiurim, citing Rabbi Isaac Sher as the source, he develops the theme of what it means to establish a relationship with Hashem as our King.  The following is a summary of his discussion.  

Rosh Hashana is the day that we proclaim Hashem as our King.  Elul is the time of preparation for Rosh Hashana.  Yet Elul emphasizes an intimate relationship with Hashem—ani l’dodi v’dodi li, not what one thinks of when thinking about a subject’s relationship to his King.  But it is precisely this close relationship to our King that we are trying to capture.

The justice meted out by a court of law, a bais din, is straightforward.  If someone steals something, there is a specified punishment.  It does not matter who the individual is, or whether he stole to feed his family, or because he hated the individual from whom he stole.  The same punishment applies.  However, the justice dispensed by a king is different.  A king can take into account special considerations and can override the rule that a beis din would give.  An example of a king giving a harsher judgment is illustrated by the story of Nasan Hanavi reprimanding King David after he took Batsheva.  Nasan tells David a parable of a poor man with one sheep and a rich man who has many flocks.  When the rich man wants to make a banquet for his friends, he takes the poor man’s sheep and kills it, rather than one of his own sheep.  Nasan asks David (the king) what the judgment should be against the rich man.  David replies that he deserves to die.  Death is obviously not the prescribed punishment for stealing and killing a sheep.  But David took the circumstances into account to give a harsher judgment.  We have an example of Hashem, as King, giving a kinder judgment when the Heavenly Court (beis din shel ma’alah) would not accept an evil king’s teshuva, but Hashem made a tunnel, as it were, under the Heavenly Court to allow the teshuva to be accepted.  So, a king can take his personal relationship with the individual into account.

Elul is designed to produce the necessary relationship with Hashem that will allow Him to override evil decrees against us.  We say, “Do not come in judgment with us, because no living being will be righteous before you.”  We are asking Hashem to deal with us as King to a beloved subject and to override the strict justice to which we would otherwise be subjected. 

This sense of asking Hashem to treat us ‘above judgment’ explains several other things.  First, among the changes we make in the daily shemona esrai during the Ten Days of Teshuva is the change from “the King who loves righteousness and justice” to “the King of justice.”  The usual expression already has the term ‘King.’ Why do we need to modify it?  It is because we want Hashem to be the King of justice, so that He can control the outcome of our judgment keeping in mind our relationship to Him.  How can we say at the time of neilah on Yom Kippur, “Open us a gate at the time of the closing of the gates?”  Either the gates are closing or they are not.  But no, we want a gate open that is over and above strict justice, and for this we need our relationship with Hashem.  Finally, this concept helps us understand Sukkos and Hoshana Rabba.  We say that our judgment is written on Rosh Hashana and sealed on Yom Kippur.  But then we go on to say that it’s really sealed on Hoshana Rabba.  How do we explain this?  Sukkos is all about our loving relationship with Hashem.  The mitzvah of joy is prominent on Sukkos, and Hashem asks us to stay with Him longer.  If we can sustain this loving relationship with Hashem, then our King may override the judgment of Yom Kippur into the more loving consideration of Hoshana Rabba.

May we merit to forge a loving relationship with Hashem, and be inscribed for a good year.