Commentary for Berakhot 40:13
אי אמרת בשלמא דאורייתא אתי דאורייתא ומפיק דאורייתא אלא אי אמרת דרבנן אתי דרבנן ומפיק דאורייתא
This is quite right if thou sayest that it is from the Torah; then one who is enjoined by the Torah [to keep the observance] comes and exempts one [whose observance is likewise commanded] by the Torah. But if thou sayest it is from the Rabbis, then one who is enjoined by the Rabbis [to keep the observance] comes and exempts one [whose observance is commanded] by the Torah !
Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
That a woman may say Grace for her husband and a son for his father.
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