In Conclusion

"Whoever says, 'I will sin, and then I will repent afterwards' is denied the opportunity to repent. And one who says, 'I will sin, and Yom Kippur will grant me atonement' - for such an individual, Yom Kippur does not atone.

The Day of Atonement only functions to grant atonement for sins commited between man and G-d. But for sins commited between man and his fellow, even Yom Kippur cannot atone... until the wronged man has been asked forgiveness and appeased.

Rabbi Akiva taught: 'Happy is your lot, Israel! For before whom do you purify yourselves, and who purifies you? Your Father in heaven, as the verse states (Ez. 36:25) I will sprinkle on you pure waters, and you shall be cleansed'." (Yoma 8, 9).