On yom kipur we wipe away our sins. On Rosh HaShana we proclaim HaShem as King (no sin-mention). Surely Yom Kipur should go first so we can proclaim HaShem as King in a state of sin-free purity? (as inkeeping with the rule of 'sur mera v'asei tov') One answer is based on gemarra sukkah (52b top)that says that the yetzer hara is too strong for us - and we can only overcome it with the help of HaShem. This means that essentially it is not in our hands solely to overcome the yetzer hara. Thus, we must have a Rosh HaShana first, for that is the way of ensuring that HaShem will help us so we can cleanse ourselves of sin culminating on Yom Kipur.

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