The Baal Shem Tov’s attitude towards prayer can best be understood by his stress on the practice of d’veikut (attachment to Hashem). A person should always have G-d in their thoughts, seeing beneath appearances the Divine vitality which infuses all things. In other words, the only true reality is Hashem.
The material world, and the ‘upper spiritual worlds’ appear to be true reality. In fact, they are a kind of screen, which hides Hashem from human eyes, but through which He can be seen if a person’s spiritual gaze is properly directed. With proper use of prayer, one can see the infinite, Divine power as it is manifesting the creation.
Based on Heart of Prayer: Baal Shem Tov