Previously, the Alter Rebbe explained to us how t’shuva tattoh (lower level t’shuva) is done. Now that the t’shuva tattoh is done and the clouds have been cleared,” we can engage in t’shuva i’la’ah (higher level t’shuva).
This happens through becoming emotionally engaged in learning Torah, which is a woundrous union between G-d and Jew. The this emotional state during intimacy with G-d is a result of binah (analysis and contemplation) and is also results in the return of the higher hei of Havaye.
So it goes like this:
1. Realize, through introspection and accounting, how one has distanced oneself from Hashem.
2. Have a deep longing for Hashem.
3. Return to Hashem out of fear and love.
4. Receive atonement.
5. Return out of love and fear.