044 - ש"פ נצבים-וילך, כ"ה אלול, ה'תשט"ז - אתם נצבים היום כולכם לפני הוי' אלקיכם

The maamar explains that Rosh Hashanah judgment is not punishment but elevation—drawing a greater revelation of Elokus. Through two levels of tzedakah and bittul, every Jew, from highest to simplest, stands united and merits a year of blessing, life, and abundance.
https://www.torahrecordings.com/mamorimmelukotim/004/044