This volume is not a translation of the prayer book, but rather a commentary and an exposition. Our daily prayers consist almost entirely of selections and readings from our sacred literature, our Holy Bible and the Talmud. The selection and order of these prayers are the creation of our Divinely-inspired Prophets and Sages. Thus, our prayers echo the eternal and infinite word of G-d. We address ourselves to G-d in His own words, inasmuch as human language is too poor and too limited to convey the sublime. In arranging the structure of our daily prayers, our Prophets and Sages of old were mindful to select Biblical and talmudic passages which would evoke our deepest religious feelings and inspire our soulful attachment to our Father in Heaven. They clearly intended the prayer book to be both inspirational and instructive. Human nature, unfortunately, is such that the repetition of these prayers tends to reduce their influence and meaning. This then is the main purpose of the present commentary: To bring out and expound a deeper understanding of our daily prayers.