Two Types Of Yom Kippur

The Alter Rebbe notes a few distinctions in the pessukim of Emor discussing Yom Kippur vs. those of Acharei Mot.  In Emor (23:32) it says שַׁבַּ֨ת שַׁבָּת֥וֹן הוּא֙ לָכֶ֔ם וְעִנִּיתֶ֖ם אֶת־נַפְשֹֽׁתֵיכֶ֑ם בְּתִשְׁעָ֤ה לַחֹ֨דֶשׁ֙ בָּעֶ֔רֶב מֵעֶ֣רֶב עַד־עֶ֔רֶב.  Compare to Acharei (16:31) שַׁבַּ֨ת שַׁבָּת֥וֹן הִיא֙ לָכֶ֔ם וְעִנִּיתֶ֖ם אֶת־נַפְשֹֽׁתֵיכֶ֑ם חֻקַּ֖ת עוֹלָֽם.  Why the switch from היא to הוא?  Why does it say בתשעה לחדש it one and not the other?  And why does it say חקת עולם is Acharei but not in Emor?  Why does it say בתשעה לחדש, it should have said בתשיעי לחדש?  This alludes to the idea that it means one has complety vanquished the 9 traits of the נפש הבהמית.  Just as a fast weakens the body, one has used the 9 days of repentance before Yom Kippur to weaken the animal traits of the soul.  The focus of the parsha in Emor is the avodah one has done to prepare him/her self for Yom Kippur.  That is why it is says הוא, masculine, because one is an active participant in the avodah.  The parsha in Acherei is the Yom Kippur taharah that Hashem provides.  Even though there was no avodah on the traits of the soul, it is חקת עולם, even when we are not deserving, that Hashem provides taharah.  That is why it uses the feminine terminoligy, היא, for we are accepting the taharah from Hashem. 

The last Mishna in Yoma says אָמַר רַבִּי עֲקִיבָא, אַשְׁרֵיכֶם יִשְׂרָאֵל, לִפְנֵי מִי אַתֶּם מִטַּהֲרִין, וּמִי מְטַהֵר אֶתְכֶם, אֲבִיכֶם שֶׁבַּשָּׁמַיִם, שֶׁנֶּאֱמַר (יחזקאל לו), וְזָרַקְתִּי עֲלֵיכֶם מַיִם טְהוֹרִים וּטְהַרְתֶּם. וְאוֹמֵר (ירמיה יז), מִקְוֵה יִשְׂרָאֵל יְיָ, מַה מִּקְוֶה מְטַהֵר אֶת הַטְּמֵאִים, אַף הַקָּדוֹשׁ בָּרוּךְ הוּא מְטַהֵר אֶת יִשְׂרָאֵל.  Many seforim point out that there are two different questions addressed in the Mishna.  One is לפני מי and the other is ומי מטהר.  The question of לפני מי presupposes a person in trying to purify themselves and the question is before whom.  The question of מי מטהר אתכם is who purifies you even when you don't purify yourself.  The Mishna answers with the possuk of וזרקי עליכם, which is a sprinkling of water on a person.  That is an act of Hashem to purify the person.  Even if a person doesn't properly prepare themselves for purification, Hashem purifies the person.  The other question is answered with the possuk of מקוה ישראל ה, just as one needs to enter a mikvah, one who enters into the purification process is purified before Hashem.  (The only thing that bothers me is why the Mishna answers out of order, the second question before the first.)  Even beyond what we can do ourselves, Hashem purifies us, וזרקתי עליכם.