Halacha requires that one endeavor to recite at least one hundred Berachot each day. (For more on this requirement, see Halacha entitled, "Reciting One Hundred Berachot Each Day," dated August 11, 2008.) On most days, this is easily accomplished through the daily prayer services, which include many Berachot, as well as the Berachot recited before and after eating and drinking. On Yom Kippur, however, one does not necessarily recite one hundred Berachot over the course of the day. Each Amida prayer on Yom Kippur consists of only seven Berachot, as opposed to the nineteen Berachot that comprise the weekday Amida. Furthermore, since one does not eat or drink on Yom Kippur, he does not recite many of the Berachot that are said over the course of a normal day.
The Rabbis have recommended a number of different measures that can be undertaken in order to fulfill this requirement on Yom Kippur. Firstly, one should have in mind while listening to the Hazan’s repetition of the Amida that the Berachot he recites should count toward one’s recitation of Berachot. By having this intention and answering "Amen" to the Hazan’s Berachot, one is considered as though he has personally recited those Berachot. Likewise, one should have this intention while listening to the Berachot recited by those called for an Aliya to the Torah. These Berachot, too, can count toward the total of one hundred Berachot if a person has this in mind and answers "Amen."
Additionally, many people have the custom of smelling fragrant spices and the like on several occasions over the course of Yom Kippur, so that they can recite the Beracha over spices. If a person recites the Beracha and then diverts his attention from the spices, he can recite the Beracha anew when he smells the spices again. (Some claim that the practice to smell spices on Yom Kippur is intended for a different purpose, namely, to keep a person awake and alert, despite the fast and lengthy prayer service.) Although the Kaf Ha’haim (Rav Yaakov Sofer, Baghdad-Israel, 1870-1939) opposed reciting a Beracha over spices on Yom Kippur, other authorities disagreed. Indeed, Hacham Ovadia Yosef writes in his work Hazon Ovadia (Yamim Nora’im) that it is a Misva to smell spices and recite the Beracha on Yom Kippur.
Many people have the practice of bringing a lemon to the synagogue – often with cloves thrust into it – and smelling it occasionally over the course of Yom Kippur. Rav Efrayim Zalman Magoliyot (Poland, 1762-1828), in his Mate Efrayim (622:3), disapproved of this practice, claiming that we must be concerned that somebody may partake of the fruit. He thus forbade smelling any edible fruit – such as apples – on Yom Kippur, due to this concern. Hacham Ovadia Yosef, however, cites numerous authorities who disputed this ruling, on the basis of the ruling of the Rama (Rabbi Moshe Isserles, Poland, 1520-1572) allowing one to prepare food for children on Yom Kippur. The Rama writes that "Emat Yom Ha’din Alav" – the dread of the great Day of Judgment is sensed throughout the day, and we are therefore not concerned that one may mistakenly eat food he handles on Yom Kippur. Numerous later authorities, including the Lebush, the Shulhan Gaboa and the Mishna Berura, concur with this ruling. By extension, then, it would be permissible to smell edible fruits such as apples and lemons on Yom Kippur, as we are not concerned that one may mistakenly partake of it.
It should be noted that some people mistakenly recite the Beracha, "Hanoten Re’ah Tob Ba’perot" before smelling a lemon. This Beracha is recited only before smelling a fruit that one uses for both eating and smelling. The lemon brought to the synagogue on Yom Kippur, however, is clearly designated exclusively for smelling, and therefore one should recite the Beracha of "Boreh Aseh Besamim" – the Beracha recited before smelling fragrant substances that come from trees. Furthermore, a lemon’s fragrance is produced by the peel, and not by the fruit itself, and according to the Rashba (Rabbi Shelomo Ben Aderet of Barcelona, Spain, 1235-1310), the peel does not have the Halachic status of a fruit. For this reason, too, one should not recite the Beracha, "Hanoten Re’ah Tob Ba’perot," which relates specifically to fruits.
Therefore, as mentioned, one who smells a lemon should recite the Beracha, "Boreh Aseh Besamim." This Beracha also covers the cloves in the lemon.
Summary: The requirement to recite one hundred Berachot each day applies on Yom Kippur. Therefore, one should have in mind that the Berachot recited in the Hazan’s repetition of the Amida, and the Berachot recited over the Torah reading, should be considered as though he personally recites them. Furthermore, it is customary to smell spices, and lemons, on several occasions during Yom Kippur and recite the Beracha before smelling. The proper Beracha to recite before smelling a lemon is "Boreh Aseh Besamim."
