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ברחמים וברצון
WITH PITY AND WITH FAVOR

We first say “קבל ברחמים”, “accept with pity”, for we want that our tefillos should invoke the compassion of Hashem as He listens to our plight and our desperate need. But we desire that they be accepted “ברצון”, with favor, as well, which refers to Hashem’s love for us and the pleasure, so to speak, that He derives from our sincere tefillos to Him.