The Bnei Yisoschor beautifully explains why Elul is a time of Teshuvah and a time of Ratzon from Hashem.
Moshe Rebbeinu ascended Mt. Sinai to receive the second set of Luchos from Hashem on the first of Elul and returned on Yom Kippur. The 40 days when Moshe was on the mountain were days of Ratzon from Hashem to forgive for the sin of the Golden Calf and to renew the bond with Klal Yisroel. Ever since, the days of Elul are days of repentance and of renewing our bond with Hashem.
The Bnei Yisoschor further says that this time of Ratzon started even earlier, from the time of creation. Rosh Hashanah is the anniversary of the creation of Adam, on the sixth day of creation. Chodesh Elul represents the time before creation, when Hashem brought up the Ratzon to create the world. This repeats every year. In Elul Hashem brings up the Ratzon to recreate the world on the following Rosh Hashanah.
In the Ratzon to create the world – ישראל עלו במחשבה, Hashem saw the Jewish Nation and how they will make a Nachas Ruach to Hashem, that’s why He created the world.
Elul is a time of Ratzon, not just from Hashem to every Yid but also from every Yid to Hashem. Just like Hashem wanted to create the world and have a Klal Yisroel who will serve Him, so too every Yid really wants to serve Hashem and it is the main Ratzon and desire of every Yid.
In Elul Hashem renews the Ratzon to create the world, so too do we renew our Ratzon to serve Hashem with all our being. Through Teshuvah we reveal and embrace the inner Ratzon that we really have all along, which is to serve Hashem fully.
Another point, says the Bnei Yisoschor, at creation there were no Yidden and no one to do Mitzvos and Ma’asim Tovim, but Hashem looked into the future and had a Nachas Ruach then with the Torah and Mitzvos that we will do in the future and through that Ratzon He created the world.
The same thing happens every year. In Elul Hashem brings up the Ratzon to renew the world on Rosh Hashanah. Although we might not be worthy at the moment, Hashem foresees the Torah and Mitzvos that we’ll do in the future and through that He brings up the Ratzon to renew for us a good and blessed year.
!כן יהי רצון