Why can Yom Kippur begin a new account even when old debts still exist?

This source-based Hagut Yosef essay explores the question: Why can Yom Kippur begin a new account even when old debts still exist? The canonical Hebrew article develops the theme through Torah sources and reflection on human life. This localized discovery layer preserves the source’s meaning and identity and does not add new halakhic, historical, psychological, medical, legal, political, scientific, or empirical claims beyond the Hebrew source.