Commentary for Berakhot 56:22
א"ר לוי לרבי הלל בריה דרבי שמואל בר נחמני כנגד (תהלים כט, ג) אל הכבוד הרעים לרב יוסף כנגד אחד שבקריאת שמע לר' תנחום א"ר יהושע בן לוי כנגד חוליא קטנה שבשדרה:
R. Levi said : According to R. Hillel, the son of R. Samuel b. Nahmani, it corresponds to "The God [el] of glory thundereth" (Ps. xxix. 3) ; according to Rab Joseph, it corresponds to "One" in the Shema; according to R. Tanhum in the name of R. Joshua b. Levi, it corresponds to the small vertebra in the spinal column.
Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
So M. correctly. Edd. : R. Levi the son of R. Samuel b. Nahmani said : According to R. Hillel.
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Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
"The Lord is one," which is taken as an attribute of the Deity.
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