The difference between Rosh Hashana & Yom Kippur
Common Rosh Hashana and Yom Kippur are called both "head". Rosh Hashanah, as its name implies is the head of the year (Rosh in Hebrew is head), but Yom Kippur is also known as New Year's in the prophets - the prophet Ezekiel tells of a prophecy he received "on New Year's on the tenth day of the month." If Yes, Yom Kippur ("On the tenth day of the month") is called Rosh Hashanah".
The difference between the two days is obvious: on New Year must not suffer, and vice versa, in order to eat and drink and eat "meat ... and all kinds of sweets." By contrast, Yom Kippur is a day of fasting and torture of the body, which we avoid eating and drinking and other physical commodities.
This difference reflects the difference between the essences of these two days: Rosh Hashanah has emphasis on material things, from which we receive the material abundance for the entire year. However, on Yom Kippur, the emphasis is on spiritual things. On this day we raise so high level of spirituality, even the physical body receives the vitality of the fast torture.
It means that Rosh Hashanah is the "head" of the physical aspects of the Jew, as the top court was told that most of the year is on earthly things, while Yom Kippur is the "head" of the spiritual aspects of Jewish life.
Rosh Hashana gives Jews to repent and power revival acceptance of the kingdom of heaven earthly life. A person may mistake acceptance of a kingdom of heaven is not necessary so when he eats and drinks, deal with income or other physical activity. Rosh Hashanah teaches us that by doing this we must be imbued with acceptance of a kingdom of heaven, and things will be done for heaven, and they themselves are part of religious practice.
Yom Kippur, gives strength to repent Awakening acceptance of the kingdom of heaven's spiritual life. When a Jew prays, studies Torah observant - he does so commandments educated people, out of duty alone, but things are done out of conviction, for G-d.
Moreover, the Yom Kippur gives us power, material things do not interfere with the spiritual life. Jewish, eating and drinking and other needed body needs, but that does not have to interfere with the spiritual work, prayer, study Torah observance. On the contrary, he feels that his physical life comes from the spiritual life, just as Yom Kippur torture himself gives life force.
That meets these two issues together, the Rosh Hashanah and Yom Kippur. G-d wants precisely the connection between physical and spiritual, between body and soul, that you cannot separate them. Jews loves the G-d in his physical heart, the Jewish are learning Torah with the brain in his mind, to observe physical limbs, that completeness of the Jews is precisely the connection between the two.
