To whom do we pray?

One of the fundamental tenets of Judaism is that the only one to whom we should make requests, praise, or give thanks is God. It is absolutely forbidden to pray to any of His creatures, whether angels, elements like fire, air, water, or earth, or creatures in general, such as mountains, the heavens, etc.

Furthermore, the concept of intermediaries does not exist in Judaism; that is, every human being can access God directly. In fact, the psalmist says (Psalm 5:4): "Hear the voice of my cry, my King and my Lord, for to You I will pray," and our sages explain (Talmud Yerushalmi Berakhot 9:1): "Do not pray to Michael or Gabriel, but pray to Me, and I will answer immediately.".

Why should we only pray to God? R. Yosef Albo writes:

All kinds of goodness are given by God, blessed be He, and there is nothing else that can bestow absolute goodness upon a creature. This is because true goodness cannot be expected from any existence unless it possesses four qualities:

1. May the giver not change, so that His goodness does not change. The only thing that does not change is God.
2. That the giver does not need the help of others, because if he needs help, his kindness is not certain, and the only thing that exists that does not need the help of anyone is God.
3. That the giver has the capacity for opposites at the same time, because otherwise, the receiver could not obtain what he expects at all times, because sometimes a person needs one thing, and sometimes the opposite, and the only thing that can be opposites is God, as it is written (Ishaia 45:7): "He forms the light and creates darkness, He makes peace and creates evil.".
4. That there is nothing in the world that can prevent the giver from doing his will, and it is obvious that every creature, except God, God himself can prevent him from fulfilling his will, but there is nothing that can prevent him from doing what he desires.

Sefer HaIkrim discourse 4, chapter 17

Therefore, throughout these proposed prayers, every time we refer to God, we must keep in mind that we are referring to the Creator of everything, Almighty, Omnipresent and Eternal.