On Rosh Hashanah, G‑d takes Himself to court. He looks down from above at this world and, as I'm sure you may realize, it doesn't always look so good.
G‑d is within this world as well. He is found in every atom of this world. It may sound strange, but this is what is happening: He as He is above takes Himself, as He is present within this world, to trial.
Only the soul of Man can argue on His behalf. So we do that, as lawyers for the defense. All that is required is to awaken the G‑dliness within our own souls.
The spark of G‑d within us below connects with the Infinite Light of G‑d above. The circuit is complete and the universe is rebooted with a fresh flow of energy for an entire year.