“Return, Israel, unto the Lord your God.” Our sages said, “Great is repentance, for it reaches unto the throne, as was said ‘unto the Lord your God’” (Yoma 86a).
Kisse [chair] is from the word Kissui [cover] and from the word Kisse (see in the “Introduction of The Book of Zohar” in the Sulam [“Ladder” commentary on The Zohar]). “For you have failed in your iniquity,” for “One does not grasp words of Torah unless he has failed in them” (Gitin 43a). This is so because before one sees that he has failed in the iniquity, it is impossible to repent.
“Take with you words and return to the Lord. Tell Him, ‘Take away all iniquity and take good, and we will pay with the bulls of our lips.” “Take with you words and return to the Lord,” meaning that repentance before the Creator must be by saying words.
Who said to Him, “Take away all iniquity”? These are people who feel that they are carrying iniquities. “Take good” means that they want to receive the good, which is the power of bestowal, as it is written, “My heart overflows with a good thing; I say, ‘My work is for the King.’”
And what should they say when they repent? “And we will pay with the bulls of our lips,” for Safah [lip] is regarded as the Sof [end], meaning the kingdom of heaven. It must be for the Creator, and lip, which is important and regarded as wholeness, is as bulls, “For a day in Your courtyard is better than a thousand” (Psalms 84).