תּלמוד אויף תהילים 141:4

R. Johanan said : Also with the evening prayer [must a man be careful] ; as it is said, "Let my prayer be set forth as incense before Thee, the lifting up of my hands as the evening sacrifice" (Ps. cxli. 2). Rab Nahman b. Isaac said : Also with the morning prayer [must a man be careful] ; as it is said, "O Lord, in the morning shalt Thou hear my voice ; in the morning will I order my prayer unto Thee, and will look forward" (ibid. v. 4).