In our Tefilah , we say: "כי אתה שומע קול שופר ומאזין תרועה ואין דומה לך". The "Pri Megadim" explains why it says that Hashem "שומע" (hears) the "קול שופר" and "מאזין" (listens) to the "תרועה". He explains that "שומע" refers to simple hearing, without delving into details, while "מאזין" implies a deeper, more detailed form of listening.

The Pri Megadim continues by referencing the Gemara, which states that the "קול שופר" is a straightforward blast, whereas the "תרועה" sounds like crying. Therefore, if a person prays in the form of "קול שופר"- a simple prayer without many supplications-Hashem accepts it in the sense of "שומע." But if a person prays with all their heart, with deep supplication and truly humbles themselves before Hashem, then He "מאזין"- listens with great attention, down to every detail.

May we be blessed that all our prayers are accepted, and may we all have a שנה טובה!