Yom Kippur is the tenth day of the month of Tishrei. According to Jewish tradition, God inscribes each person's fate for the coming year into a "book" on Rosh Hashanah and waits until Yom Kippur to "seal" the verdict. During the Days of Awe, a Jew tries to amend his or her behavior and seek forgiveness for wrongs done against God (bein adam leMakom) and against other human beings (bein adam lechavero). The evening and day of Yom Kippur are set aside for public and private petitions and confessions of guilt (Vidui). At the end of Yom Kippur, one considers one's self absolved by God. -
http://en.wikipedia.org/wiki/Yom_KippurLaylat Al-Baraa, or “night of repentance,” commemorates the night when all who repent are granted forgiveness. Muslims believe that on this night, God sets each person’s path for the coming year, i.e. that they are pre-destined by God to some particular fate that is outside their control. Muslims ask God for forgiveness for past sins and for blessings in the coming year, but this belief that God determines what will happen and what they will do is inconsistent with most principles of justice or ethics. How can one be held legally or morally responsible for their acts that are are pre-determined by God? -
http://atheism.about.com/od/islammuslims/p/Holidays.htm