Midrasch zu Daniel 9:19

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Another comment on For Thou art not a God that hath pleasure in wickedness (Ps. 5:5). R. Phinehas the priest, the son of Hama, maintained: The Holy One, blessed be He, does not desire to prove His creatures guilty, He would rather that they pray unto Him so that he might accept them. R. Isaac propounded the query: Now that we have no prophet, no priest, no sacrifice, no Temple, no altar, who will atone for us? And He explained: Even though the Temple is no more, prayer remains available to us, as Scripture states: O Lord, hear; O Lord forgive (Dan. 9:19). And did you not say: Mine eyes and My heart shall be there perpetually (I Kings 9:3).