Dear Rov. If someone does Teshuva out of love, we know that the sins turn into mitzvos. Since this is a most important point in being successful in the Days of Judgment, I would like to know. Is that love achieved by learning Torah as we say at the end of Uva Letzion: ‘May He open our heart to His Torah, and instill in our heart love,’ or maybe it is the result of observing all the great gifts and goodness that Hashem constantly does for us and thanking him and thus loving him. Which is the better way?”

Indeed, The Talmud (Yoma,86b) states that there are in fact two types of Teshuva: out of fear and out of love. If one performs teshuva out of love, then one’s sins even become merits. Horav Shlomo Miller’s Shlit’a opinion is that the best way to obtain that love is as you mentioned by observing all the great gifts and goodness that Hashem constantly does for us.”