From ACIM "The Song of Prayer"

Prayer is the greatest gift with which God blessed His Son at his creation. ²It was then what it is to become; the single voice Creator and creation share; the song the Son sings to the Father, Who returns the thanks it offers Him unto the Son. ³Endless the harmony, and endless, too, the joyous concord of the Love They give forever to Each Other. ⁴And in this, creation is extended. ⁵God gives thanks to His extension in His Son. ⁶His Son gives thanks for his creation, in the song of his creating in his Father’s Name. ⁷The Love They share is what all prayer will be throughout eternity when time is done. ⁸For such it was before time seemed to be. (ACIM, S-1.in.1:1-8)