The Shulhan Aruch (Orah Haim 606:1) writes that one does not earn atonement on Yom Kippur for offenses committed against other people unless he receives their forgiveness. Therefore, it is imperative for a person to approach those people whom he has wronged during the year to ask them forgiveness before Yom Kippur. This applies to both financial and verbal offenses. In the case of a financial offense, of course, one must also return the funds in question.
It is imperative to ask forgiveness before Yom Kippur from all those whom one had wronged during the year. If the individual refuses to forgive, then one should return to him with three people, as many as three more times, to request forgiveness. At that point, he need not ask forgiveness any further. It is proper for the victim to grant the offender forgiveness.
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Adopted from the class of Rabbi Eli Mansour