V'yakra/Leviticus 23:26-32
26And the Lord said to Moses, 27Also the tenth day of this seventh month is the Day of Atonement; it shall be a holy [called] assembly, and you shall afflict yourselves [by fasting in penitence and humility] and present an offering made by fire to the Lord.
28And you shall do no work on this day, for it is the Day of Atonement, to make atonement for you before the Lord your God.
29For whoever is not afflicted [by fasting in penitence and humility] on this day shall be cut off from among his people [that he may not be included in the atonement made for them].
30And whoever does any work on that same day I will destroy from among his people.
31You shall do no kind of work [on that day]. It is a statute forever throughout your generations in all your dwellings.
32It shall be to you a sabbath of rest, and you shall afflict yourselves [by fasting in penitence and humility]. On the ninth day of the month from evening to evening you shall keep your sabbath.
Yom Kippur is known as the Day of Covering. It is a day of confessing sin, making teshuva/repentance and fasting.
The Second Coming or Judgment?
The entire ten days from the first day of the Feast of Trumpets through the Day of Atonement are known as Days of Repentance or Days of Awe. These days are possibly a picture of the Rapture (Feast of Trumpets), the Tribulation (days in between), and the second coming (Day of Atonement). Another theory claims these are a picture of the Second Coming (Feast of Trumpets), the Judgment (Day of Atonement).
Our Messiah made two promises before He returned to our Father. He would send the Comforter (Shavuot/Pentecost) and He would come again. And if I go and prepare a place for you, I will come again, and receive you unto myself; that where I am, there ye may be also (Yochanan/John 14:3). The Day of Atonement just may be the day of the Second Coming when Yeshua will physically return to earth! The Bible clearly states Yeshua will return immediately after the great tribulation. But in those days, after that tribulation, the sun shall be darkened, and the moon shall not give its light, and the stars will be falling from heaven, and the powers that are in the heavens will be shaken. And then they will see the Son of Man coming in clouds with great power and glory (Yochanan-Makabi/Mark 13:24-26).
Day of Judgment?
The apostle Kefa wrote about this awesome day of judgment. He declared, “But the day of the Lord will come like a thief. The heavens will disappear with a roar; the elements will be destroyed by fire, and the earth and everything in it will be laid bare. Since everything will be destroyed in this way, what kind of people ought you to be? You ought to live holy and godly lives as you look forward to the day of God and speed its coming.”
"But the day of the Lord will come as a thief in the night; in the which the heavens shall pass away with a great noise, and the elements shall melt with fervent heat, the earth also and the works that are therein shall be burned up. Seeing then that all these things shall be dissolved, what manner of persons ought ye to be in all holy conversation and godliness, Looking for and hasting unto the coming of the day of God, wherein the heavens being on fire shall be dissolved, and the elements shall melt with fervent heat? Nevertheless we, according to his promise, look for new heavens and a new earth, wherein dwelleth righteousness" (Kefa Bet/2 Peter 3:10-13).
"When the Son of man shall come in his glory, and all the holy angels with him, then shall he sit upon the throne of his glory: And before him shall be gathered all nations: and he shall separate them one from another, as a shepherd divideth his sheep from the goats: And he shall set the sheep on his right hand, but the goats on the left. Then shall the King say unto them on his right hand, Come, ye blessed of my Father, inherit the kingdom prepared for you from the foundation of the world" (Matit'yah ha-Levi / Matthew 25:31-34).
"For we must all appear before the judgment seat of Moshiach/Christ; that every one may receive the things done in his body, according to that he hath done, whether it be good or bad" (2 Corinthians 5:10).
In the coming judgment, there is forgiveness and mercy and grace to those who have already received Yeshua Hamashiach/Jesus Christ our Lord and Savior, Who gave His life as a ransom for us! Therefore being justified by faith, we have peace with God through our Lord Yeshua Hamashiach/Jesus Christ: By whom also we have access by faith into this grace wherein we stand, and rejoice in hope of the glory of God (Romans 5:1-2).
Yom Kippur is also a time of giving to the poor.
V'yakra/Leviticus 17:11 makes a very powerful statement. "11For the life (the animal soul) is in the blood, and I have given it for you upon the altar to make atonement for your souls; for it is the blood that makes atonement, by reason of the life [which it represents]."
There is only one blood atonement available today and that is through the cross of Yeshua HaMashiach. If there is no blood sacrifice, there is no atonement, no covering. Without blood there is no kippur!
Why is it people think that making up new rules will satisfy the requirements of a holy G-d? There's nothing about swinging a chicken around one's head...there is nothing about mitzvahs to take the place of blood...in Torah. So where is the requirement being fulfilled?
There's only the blood of the sinless Lamb of G-d, the Sacrificial Lamb G-d promised Avraham, Yeshua HaMashiach available to any of us today. The eternal covering that blood offers is purely G-d's unmerited grace and our Kippur!
“Scripture quotations taken from the Amplified Bible."