Berakhot 7a says:
מִכָּאן שֶׁהַקָּדוֹשׁ בָּרוּךְ הוּא מִתְפַּלֵּל
Whom does G-d pray to?
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Sign up to join this communityThe next line on that page answers your question. G-d's prayer is to Himself, like it says:
Rav Zutra bar Tovia said that Rav said: God says: May it be My will that My mercy will overcome My anger towards Israel for their transgressions, and may My mercy prevail over My other attributes through which Israel is punished, and may I conduct myself toward My children, Israel, with the attribute of mercy, and may I enter before them beyond the letter of the law.
Well what does Tefilah actually mean? I think Rabbi S. R. Hirsch says the root of Tefilah is to judge. Maybe it means something other than what we typically think of prayer in this context.