Commentary for Berakhot 28:19
מ"מ קשיא לרב רב כרבי יהושע בן קרחה סבירא ליה דאמר עול מלכות שמים תחלה ואח"כ עול מצות
Nevertheless it presents a difficulty to Rab. [The solution is :] Rab holds the view of R. Joshua b. Karhah who says : First there must be the yoke of the kingdom of heaven, and afterwards the yoke of the commandments.
Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
This Rabbi's statement in the Mishnah is interpreted to mean that first the Shema' must be read and then the Tefillin laid.
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