The Torah commands in Parashat Naso (Bamidbar 5:6-7) that if somebody commits a transgression, he must verbally confess his wrongdoing – “Ve’hitvadu Et Avonam Asher Asu.” This verse introduces the affirmative command of “Vidui,” to verbally confess after sinning. The Sefer Ha’hinuch explains that after one commits a violation, he must verbally acknowledge that he had sinned before G-d (“Hatati, Aviti, U’pashati Lefanecha”), and he must specify the exact sin which he committed. One who committed a misdeed for which an atonement sacrifice is required must also confess; offering the sacrifice without confession does not bring atonement. One must verbally confess for sins committed against G-d (“Ben Adam La’Makom”), and also for interpersonal offenses (“Ben Adam La’habero”). In order to earn atonement for an interpersonal offense, one must ask the victim for forgiveness, and in the case of theft, he must return what he had stolen. Repenting without returning the stolen property is likened to “Tobel Ve’sheretz Be’yado” – immersing in a Mikveh while holding a rodent’s carcass, which, quite obviously, is ineffective in divesting the person of his status of impurity. Similarly, in order to cleanse oneself of his sin of theft, the thief must return what he stole. The reason underlying this command, the Sefer Ha’hinuch writes, is that verbal confession serves as an incentive to desist from wrongdoing henceforth. Verbally confessing that one has acted wrongly reinforces the sinner’s belief that Hashem watches everything we do, and this awareness will help prevent him from sinning again. In addition to confession, the sinner must also resolve in his heart to never repeat the wrongful act. The Yom Kippur service in the Bet Ha’mikdash included a special goat called the “Sa’ir Ha’mishtale’ah,” which was sent out into the desert and killed there, symbolizing the eradication of Am Yisrael’s transgressions. This atoned for all the nation’s sins – both minor and severe, intentional and accidental, for sins that people were aware of and for those of which they were unaware. However, even this atonement was dependent upon Teshuba; the Sa’ir Ha’mishtale’ah was not effective in atoning for sins unless the people confessed and sincerely repented. The Sefer Ha’hinuch emphasizes that Tesuhba atones for all sins, and even if a person was wicked his entire life, but he repented at the very end, just before his death, his sins are forgiven; all the evil he committed is erased. The Misva of Vidui applies in all times and places, and is binding upon both men and women. The Sefer Ha’hinuch writes that if one did not confess his sins on Yom Kippur, the day designated for repentance and seeking forgiveness, then he has violated this affirmative command. The Sefer Ha’hinuch adds, “Woe unto a person who dies without confessing.” The Gemara in Masechet Shabbat (32) teaches that if, Heaven forbid, a person becomes gravely ill and lies on his deathbed, he should be told to recite Vidui. Masechet Semahot adds that the patient should be told that many who have confessed on their deathbed ended up recovering, and many who did not confess ended up passing away. The Ramban records a tradition he received from his Rabbis that a person lying on his deathbed should recite a prayer in which he confesses his sins, asks G-d to cure him, and then prays that if he dies, his death should serve as atonement for his misdeeds so that he earns life in the next world. Reciting Vidui when one is on his deathbed is a source of merit through which he will either recover or earn a portion in the next world after his passing.