(Hebrew: / Spelling: Elul, Ellul, Elull / Other Names: )
Elul is the twelfth month in the Jewish Calendar and the 6th according to some calculations. It is a month of mercy and repentance when the Jewish nation prepares themselves for the high holidays.
The month of Elul is a month of repentance, where Hashem gives the Jewish nation a chance to repent.
After the breaking of the first Luchos, Moshe once again ascended to heaven on the first day of Elul. He remainder there for 40 days and forty nights, comprising the entire month of Elul and the first ten days of Tishri, praying the that the Jews be forgiven for the the sin of the Golden Calf. On Yom Kipor Hashem revealed to him that he had forgiven the Jewish Nation and Moshe descended with the Secound Luchos.