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Introduction By way of introduction to Iggeret HaTeshuvah it should be noted that the Alter Rebbe is known as1 “Master of the Tanya

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תניא בסוף יומא: שלשה חלוקי כפרה הםIt has been taught in a Beraita at the end of Tractate Yoma: 1 There are three types of atonement,

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However, in light of the above, it would seem that the same reasoning should apply with regard to transgressions: a higher degree of repentance should be necessary for violating a positive command than for transgressing a negative command — yet according to the above quotation from the Gemara in

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The Beraita with which this chapter opened is now resumed:עבר על כריתות ומיתות בית דין, תשובה ויום הכפורים תולין, ויסורים ממרקיןIf one commits a sin [punishable by] excision or execution, repentance and Yom Kippur

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(כדאיתא בגמרא ,פרק ג׳ דסנהדרין, ובחושן משפט, סוף סימן ל״ד, לענין עדות)(18cf. Sanhedrin, ch. 3 Choshen