רמב"ם הלכות תשובה פרק ד' הלכה ב'.
A series of short lessons on the mitzvah of Teshuvah, every day, from the beginning of Elul to Yom Kippur, 40 days בעז"ה.
See here
No. 20 – The 24 aveiros that prevent teshuva, The second category: Practical
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