Hebrew, “kippur” from “kaphar;” “to cover over,” or “to pacify.” Atonement is a spiritual concept taught in scriptural and Kabbalistic texts. The process of atoning allows for a transgression to be forgiven or pardoned. People can achieve atonement through teshuvah, repentance, which is followed by a confession to God and sometimes to the person harmed and restitution. The atonement of Jesus Christ both acts as our restitution and encourages us to take action to right wrongs when harm has been committed. It should be understood that Jesus, being the Savior of the world, has allowed for universal forgiveness through His death. Doctrines of the Saints 42 teaches that the atonement is unlimited in extent, offering universal reconciliation, meaning that all but perdition will eventually come to salvation through the atonement of Jesus Christ.
See Leviticus 23:28 Alma 19:97 RAV, 42:15 OPV; Romans 5:11 Sin, Teshuvah.