According to the Rambam, when we confess our sins we say "Chatasi etc. lifanecha" we sinned BEFORE YOU. In Shmone Esrei we say "Vihachazeereinu bi'tshuva shleima lifanecha" - return us in teshuva BEFORE YOU.
The root of sin is that we didn't feel we were before Hashem. Teshuva is realizing that we ARE before Hashem.
Read the first sentence of mitzva ayin gimmel in the Rambam's Sefer Hamitzvos and according to what we said the words will DANCE!
Love and blessings!