The beginning or the end[1]
טוב אחרית דבר מראשיתו וגו’
The end of something is better than/from its beginning…[2]
The period of time leading towards Rosh Hashana and Yom Kippur can be looked at in different ways. In one aspect, it’s the end of the year. It’s also the preparation period for the Days of Awe. Finally, it’s the beginning of the year. There’s a verse which can be read to say that the end of something is better than its beginning. Simply put, we could say that the month of Elul is so special because it is the end of the year. Everything is defined by how it ends[3].