Although we refrain from eating and drinking on Yom Kippur, this does not mean that it is not a festive day. On the contrary, it is the most cherished day of the year. Its festive meal is held on the day before Yom Kippur. The Sages relate the story of a man who spent a fortune to honor the sacred day with this meal.

There was an incident involving a certain pious man in Rome who would honor all the festivals and Shabbatot. One evening, and some say that it was the day before the great fast of Yom Kippur, he arrived at the market in order to buy something for the meal, but he found only a single fish. There was a servant of the provincial ruler standing there, and this one bid and raised the price of the fish, and that one bid and raised the price of the fish. The Jew purchased it, a fish weighing one litra for one dinar.

At the time of the meal, the provincial ruler said to the servant: There is no fish here! The servant said to him: Only one fish was brought to the market today, and a certain Jew purchased it, one litra for one dinar. The ruler said to him: Do you know him? The servant said to him: Yes. The ruler said to him: Go and shout at him, as he possesses a treasure that belongs to the king. The servant went and shouted at him, and the Jew said to him: I am a tailor [and have no illegal income]. The servant said to him: Is there a tailor who eats one litra of fish for one dinar? The servant brought the Jew to the ruler.

The Jew said to the ruler: May my lord give me permission, and I will speak before you. The ruler said to him: Speak. The Jew said to him: We have one day in the year that is more cherished for us than all the days of the year. That day absolves us from all the guilt that we incur. For this reason, we honor it more than all the days of the year. The ruler said to him: Since you brought proof for your claim, you are exempt.

How did the Holy One, blessed be He, repay the Jew? He arranged for him to find a precious stone, a pearl, inside the fish, from which he was able to make a living the rest of his life. (Pesikta Rabbati [Ish Shalom] 23)