Lihavin Inyan Simchas Torah 5738 This Ma’amar is a Hemshech to the last one. The idea of “Achas” is continued here. The Rebbe adds that “Achas” is brought forward through Teshuva, which is above all limitations, including the limitations of time. After Tishrei the “Achas” comes down into our daily actions, not only Torah and Mitzvos but the conventional ad parochial ones as well.