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כי א-ל שומע (תפלות ותחנונים) אתה
FOR YOU ARE G-D WHO HEARS (PRAYERS AND ENTREATIES)

“א-ל שומע…אתה” – only You, Hashem, are the ‘G-d Who hears’; the gods of the nations are completely lifeless and cannot hear any prayers at all. When we say שומע, we mean not only that Hashem ‘hears’, but also that He is willing to hear and that He desires to hear the prayers and entreaties of His beloved people Yisroel.