מנ"ע - Talking to a person but intent towards Hashem

Question

I've seen in a few places the concept that we sometimes find a person talking to another, but their intent is really to Hashem. Some examples are the Vilna Gaon (Esther 7:6), Noam Elimelech (Vayishlach), and the Be'er Yosef (Vayishlach).

I found the Chasam Sofer suggests this with regards to Rochel when she apologized to her father for not standing up for him (Genesis 31:35). He says that elsewhere he cited the מנ"ע, who says a person can talk to another and have intent towards Hashem.

Who is he referring to? Where do they say it? Where else does the Chasam Sofer discuss it?

Otzar Roshei Teivos only lists מנחת ערב as a sefer that מנ"ע could refer to. Not sure if that's what he means.

Answer 1

After posting this question, I found that in Toras Moshe HaShalem ad. loc. they explain that he's referring to Rav Menachem Azariah MiPano. He says this idea in his Asarah Ma'amaros Eim Kol Chai 1:7.

They also cite that the Chasam Sofer cites this elsewhere in his Chasam Sofer Al HaTorah to Genesis 32:5.