There are periods during the year that are considered propitious – עֵת רָצוֹן. The kabbalists say that the month of Elul is such a period. The Zohar says that the third Shabbos meal is also such a time. Conventionally this means that God is more open to hearing our pleas during these times. Since God is beyond time and is not affected by it, what does this mean? To God, there is no difference between one period and the next. He is always full of the will and desire that we come close to Him. He constantly desires to shower us with blessing.
The Sfas Emes explains that a propitious time relates to the way the period affects us. In a עֵת רָצוֹן/propitious time it is easier for us to come close to God. Here is why. We are more than the physical bodies that we see. There is a spark of holiness – of spirituality – that God has buried within our physical selves. As we live our lives in the physical world, we usually do not sense this. However during the propitious time it is easier to sense it.
To the extent that we sense this spirituality and desire to come close to God, we are able to experience God’s outpouring of mercy and lovingkindness towards us as we find in Mishlei, “כַּמַּיִם הַפָּנִים לַפָּנִים כֵּן לֵב-הָאָדָם לָאָדָם/As water reflects a face back to a face, so one’s heart is reflected back to him by another.”