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There is a biblical mitzva to fulfill vows and neglecting to do so is a severe transgression. Those who realize they will be unable to fulfill a vow must go to a rabbi to annul the vow. If the rabbi determines it is possible, two additional men are called upon to form a rabbinical court to release the person from the vow.
Likewise, noble customs people consistently perform or commitments they make, may take on the status of a vow. Therefore, we begin Yom Kippur by collectively reciting Kol Nidrei to annul any such commitment, so we can enter Yom Kippur untainted by failure to honor such promises, The prayer continues by declaring that from now on, any good action we plan, and any we start doing regularly, will not assume the status of a vow. Some individually annul vows before Rosh Ha-shana as well.
Some have a chicken ritually slaughtered before Yom Kippur as a form of atonement (kappara). The accompanying ceremony is known as Kapparot. It expresses the hope that if the person is liable to heavenly punishment, the chicken will be “punished” instead so as to remain alive. The chicken is then donated to the poor to be eaten at the pre-Yom Kippur meal. Others are adamantly opposed to Kapparot, maintaining it is not based on the Torah but rather on non-Jewish customs. Some compromise and give the poor charity comparable to the worth of a chicken.
