Commentary for Berakhot 29:13

אמר רב חסדא ר' יוסי היא דתנן הקורא את שמע ולא השמיע לאזנו יצא דברי רבי יהודה ר' יוסי אומר לא יצא

Rab Hisda said : It is R. Jose ; because we have learnt in our Mishnah : Who reads the Shema' without making it audible to his ear has complied with the requirements of the law. These are the words of R. Judah. R. Jose says: He has not so complied.

Abraham Cohen Footnotes to the English Translation of Masechet Berakhot