Commentary for Berakhot 3:7
ותו מאי שנא דתני בערבית ברישא לתני דשחרית ברישא
Furthermore, why does he deal with [the Shema reading] of the evening first, rather than dealing with that of the morning first?
Tosafot on Berakhot
[THE TANNA] SHOULD FIRST TEACH [US OF THE OBLIGATION TO RECITE KERIAS SHEMA] IN THE MORNING. There must be a reason why the Gemara suggests that the Kerias Shema of the morning should be taught first. Tosfos explains: Just as we find with the daily tamid offerings, where the verse lists the morning tamid first. So too, the Mishna should follow the lead of the Torah and discuss the Kerias Shema obligation of the morning first.
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