Not only do we pray, but God, too, as it were, prays. His prayer is that He should have mercy on Israel and treat them with kindness, beyond the letter of the law.

Rabbi Yohanan said in the name of Rabbi Yosei: From where is it derived that the Holy One, blessed be He, prays? As it is stated: “I will bring them to My holy mountain and I will bring them joy in My house of prayer” (Isaiah 56:7). It does not state “their [house of] prayer,” but “My [house of] prayer.” From here it is derived that the Holy One, blessed be He, prays.

What does God pray? Rav Zutra bar Toveya said that Rav said: God’s prayer is: May it be My will that My mercy will overcome My anger, and may My mercy prevail over My other attributes, and may I act toward My children with the attribute of mercy, and may I enter before them beyond the letter of the law.

The Sages taught that Rabbi Yishmael ben Elisha the High Priest said: Once on Yom Kippur I entered the innermost sanctum, the Holy of Holies, to offer incense, and in a vision I saw Akatriel Ya, the Lord of hosts, seated on a high and exalted throne. He said to me: Yishmael My son, bless Me. I recited before Him [the prayer that God prays]: May it be Your will that Your mercy will overcome Your anger, and may Your mercy prevail over Your other attributes, and may You act toward Your children with the attribute of mercy, and may You enter before them beyond the letter of the law. And God nodded His head in agreement. (Berakhot 7a)