Commentary for Berakhot 88:19
כל הקרוב לנפש משיב את הנפש אמר רב אחא בר יעקב עונקא א"ל רבא לשמעיה כי מייתית לי אומצא דבישרא טרח ואייתי לי מהיכא דמקרב לבי ברוך
"Everything near to the soul restores the soul." Rab Aha b. Jacob said : This is the neck. Raba said to his attendant, "When thou bringest me a piece of meat, take the trouble and obtain it from a place near to where the benediction is pronounced."
Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
M.: Rab.
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Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
When the animal is slaughtered ; the reference being to the neck which is cut across.
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