Commentary for Berakhot 30:28
עני רבא בתריה כגון על לבבך על לבבכם בכל לבבך בכל לבבכם עשב בשדך ואבדתם מהרה הכנף פתיל אתכם מארץ
Raba added to this observation : For instance 'al lebabeka "upon thy heart" ; 'al lebabekem "upon your heart" ; bekol lebabeka "with all thy heart" ; bekol lebabekem "with all your heart" ; 'eseb besadeka "grass in thy field" ; wa'abadtem meherah "and ye will perish speedily" ; hakkanaph petil "the corner, a thread" ; etkem me'eres "you from the land."
Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
J.T. adds the interesting example, nishba' 'adonai "The Lord hath sworn," emphasizing the difference in the two guttural letters. It indeed mentions that one who is unable to make a clear pronunciation of the gutturals may not conduct a Service.
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