Commentary for Berakhot 28:12

תניא ר"ש בן יוחי אומר בדין הוא שיקדים שמע לוהיה אם שמוע שזה ללמוד וזה ללמד והיה אם שמוע לויאמר שזה ללמוד וזה לעשות

There is a teaching : R. Simeon b. Johai says : It is right that precedence should be given to "Hear O Israel" over "And it shall come to pass," because the former speaks of learning, the latter of teaching; and to "It shall come to pass" over "And the Lord spake," because the former speaks of teaching and the latter of performing.

Abraham Cohen Footnotes to the English Translation of Masechet Berakhot