It is written in the “Introduction of The Book of Zohar” (Item 126) that in the end, a great light will appear in all the worlds, by which every flesh will repent in complete repentance and love.

It is known that our sages said that one who is rewarded with repentance from love, sins become for him as merits (Yoma 86b), as the prophet said about those wicked who said and were using curses among them saying “It is vain to serve God, and what profit is it that we have kept His charge?”

Earlier in Item 126: A book of remembrance that is introduced in Malachi (3:16), as it is written, “You said, ‘It is vain to serve God … doers of wickedness were built, and also tested God and escaped. Then those who feared the Lord spoke to one another and the Lord listened and heard, and a book of remembrance was written before Him for those who fear the Lord and who esteem His name. ‘They will be Mine,’ said the Lord of hosts, ‘for the day when I make a Segula [cure/miracle/virtue].’’”

We should understand the words when they spoke to one another and said such despicable words, and the prophet said about them, “Then those who feared the Lord spoke to one another.” He explains about this that in the great day of the end of correction, when the light of repentance from love is revealed, these sins will also turn to merits.

We should understand the meaning of sins becoming as merits. Although the interpretation is literal, we should interpret this the way we learn that when a person wants to engage in Torah and Mitzvot [commandments] not in order to receive reward, the body objects and argues, “What is this work for you?” which is “What profit is it that we have kept His charge?”

Those who work in the manner of the general public have no questions of “What is this work,” since the questions begin mainly when one wants to work only in not in order to receive reward. And the more a person overcomes, the more the body resists.

It follows that those who fear the Creator, who want to work only not in order to receive reward, speak to one another. If he works all day, the body argues all day “What is this work?” Through these complaints, a desire forms within a person to be rid of these questions.

When these questions complete their quota, He gives him from above the spirit of repentance, and it turns out that the only cause of the spirit of repentance was those sins, meaning the questions. It follows that sins, meaning the questions, have become as merits, for were it not for these questions, he would not have a Kli [vessel] to receive the spirit of repentance.