“Anyone who cries over a Kosher [fitting/worthy] person, all his iniquities are pardoned. Anyone who sheds tears over a fitting person, the Creator counts them and places them in His treasury” (Shabbat [Sabbath] 105b).
We should understand why all his iniquities are pardoned if he sheds tears over a fitting person. What is the reason for which all his iniquities will be pardoned? We should also understand why the Creator counts them, what is the number that one should reach, and why He places them in His treasury, why He needs them.
It is known that a person is regarded as walking and not standing. That is, as long as a person is poor in knowledge, there is the matter of “ascending and descending offering” in relation to him. This means that his nearness to Kedusha [holiness] changes—at times he ascends in degree, when an awakening from above comes to him, and at times he descends, when he comes to a state of decline in spirituality. When he is in a state of ascent, he is called a “Kosher [fitting/worthy] man.”