When the light shines in the Kelim [vessels], there is no difference between the light and the Kli [vessel]. When the light departs, the difference becomes apparent.
Therefore, when rewarded with repentance from love, the sins become merits because the upper light shines to all the Kelim, meaning to all the actions that have been done. It follows that all the actions become Kelim for the light. Thus, even the sins become merits, meaning Kelim to receive the upper light.
This is so because the sins come only from the vessels of reception in order to receive. When one repents, meaning corrects them to work in order to bestow, they become Kelim for installing the abundance.
Accordingly, what our sages said in several places, that “repentance does not help,” becomes perplexing. After all, there is a rule that nothing stands before repentance.
However, wherever our sages said, “Repentance does not help,” it refers to a place where he cannot repent, for he can receive in order to bestow only in VAK de Hochma. But in GAR, repentance does not help, meaning that he cannot receive in order to bestow because the GAR cannot illuminate prior to the end of correction.