Explanation of this matter is, as it states in the Holy Zohar and Tikkunim in many places, that Binah is the higher Teshuva.
In other words, through contemplating the greatness of God with great depth and creating an intellectual love and awe of God or by understanding that God is actually your own life / life-force – not sufficing merely with the subconscious love that we have for God – and similarly creating a sense of fear / reverence or a sense of shame before God etc. as is known.
This is Binah connecting to the individual. (An intellectually driven love/fear.)
Now it is known, that the main love is connection “Spirit to spirit” / “soul to soul” as the verse says, “Kiss me with the kisses of your mouth etc.” as is known.
This is the meaning “To love God with all your soul” which means all parts of your soul – that your mind, your emotions, and your expressions of thought, speech and action – should be completely United in God – in other words, your emotions should be His emotions, as it States, “Just as He is compassionate, so should you be etc. and your mind should be His mind, which is the study of Torah, as Torah comes from God’s mind – and your thoughts should be His thoughts – and your speech should be in the word of God – which is Jewish law – as it states, “And I will place my word in your mouth” – and your action should be the action of Charity, to give life, to those who are downtrodden – and as it states, “In six days God made the world;” in other words, everything is His charity, as is known and explained elsewhere.
This is the union of “spirit to spirit” with complete Unity and attachment, for it is based out of love.
Now one who sins by wasting semen and certainly one who has forbidden relations prohibited by the Torah or the Rabbis (as we know, the prohibitions of the Rabbis is more harsh than violating the Torah…) and he dents the mind – the highest level of the Soul – and therefore our sages say that his repentance is that he should study Torah which comes from the mind (of God.)
This is what is written in Tana Divei Eliyahu, that if a person sins and he is liable to death from God, what should he do to live? If he used to study one page of Talmud, he should now study two – if he studied one chapter, he should now study two – this is like a string that got cut and now one ties it in the location of the knot, it is actually double as strong – and the same thing applies in the rope of our soul.
This is what the verse says that through the Torah, sins can be rectified.
And the sin of the House of Eli, cannot be rectified by sacrifice, but through studying Torah and acts of goodness and kindness.