Whose years will never come to an end?

Psalm 102:1-2 NWT

O Jehovah, hear my prayer;
Let my cry for help reach you.
Do not hide your face from me in my time of distress.
Incline your ear to me;
Do answer me quickly when I call.

Who is the Psalmist praying to?
Psalm 102:12 NWT

But you remain forever, O Jehovah,
And your fame will endure for all generations.

Who is he talking about?
* Jehovah
Psalm 102:25-27 NWT

Long ago you laid the foundations of the earth,
And the heavens are the work of your hands.

They will perish, but you will remain;
Just like a garment they will all wear out.
Just like clothing you will replace them, and they will pass away.
But you are the same, and your years will never end.

"Long ago you laid the foundations of the earth"
Can this be said of a creature?
Can only Jehovah be unchangeable and not perish or wear out?
Hebrews 1:8-12 NWT

But about the Son, he says: “God is your throne forever and ever, and the scepter of your Kingdom is the scepter of uprightness. You loved righteousness, and you hated lawlessness. That is why God, your God, anointed you with the oil of exultation more than your companions.” And: “At the beginning, O Lord, you laid the foundations of the earth, and the heavens are the works of your hands. They will perish, but you will remain; and just like a garment, they will all wear out, and you will wrap them up just as a cloak, as a garment, and they will be changed. But you are the same, and your years will never come to an end.”

Who is speaking?
Who is he speaking to?
Why is God applying Psalm 102:25-27 and applying it to the Son?