Rosh Hashana (the beginning of the year) is called the Rosh (head) of the degree, of life, of existence, when a person determines his goal and toward where his efforts will lead him. This is why the scrutiny of our sages on the month of Elul symbolizes our work...
In this article, Baal HaSulam wants to explain to us that at the Rosh Hashana (beginning of the Jewish year) when we reflect about what do we want or plan to do, as to what is worthwhile for us to scrutinize and do, calculation is actually, “What I am for my beloved, and what my beloved is for me.” This is at the top of our calculations. If we aim ourselves this way, then we will really reach the desirable purpose during the year...