It is customary during the Aseret Yemeh Teshuba – the "Ten Days of Repentance" from Rosh Hashanah through Yom Kippur – to add the proclamation of "Hashem Hu Ha'Elokim" ("Hashem is G-d") to our morning prayer service. Specifically, we make this pronouncement before the congregational declaration of "Hashem Melech, Hashem Malach, Hashem Yimloch Le'olam Va'ed" before Baruch She'amar. We declare "Hashem Hu Ha'Elokim" twice, just as we declare "Hashem Melech…" twice. This Arizal taught that the pronouncement of "Hashem Hu Ha'Elokim" has the effect of "sweetening" any harsh judgments that might have been issued against us. The Name of "Havaya" is associated with G-d's attribute of compassion, whereas the Name "Elokim" connotes the divine attribute of justice. Pronouncing "Hashem Hu Ha'Elokim" thus combines the compassion with justice, thereby "sweetening" the judgments through the quality of mercy. I was once privileged to hear this point developed further by former Sephardic Chief Rabbi of Israel, Rav Shlomo Amar. He noted that we pronounce the Name of "Havaya" as "Ado-nai," which in Gematria equals 65. When we add 65 to the Gematria of the Name of "Havaya" as it is written – 26 – we arrive at 91. This number thus signifies the "sweetening" of judgments, combining the Name of "Havaya" with the Name of judgment. Indeed, the word "Amen" in Gematria equals 91, because answering "Amen" has this effect, of "sweetening" the judgments. Now the Name "Elokim" (spelled Alef, Lamed, Heh, Mem) in Gematria equals 86, and so when we declare that Hashem is "Ha'Elokim" – adding the letter Heh, which equals 5 – we arrive at 91. During the Aseret Yemeh Teshubah, we strive to neutralize the harsh judgments, and this is symbolized by the transformation of "Elokim" into "Ha'Elokim." Therefore, we declare "Hashem Hu Ha'Elokim" each morning during this period as part of our effort to appeal to G-d's quality of compassion.