Commentary for Megillah 41:14
<big><strong>גמ׳</strong></big> תנא מה שאין כן בתורה מנהני מילי אמר רבי אבהו דאמר קרא (דברים ה, לא) ואתה פה עמד עמדי ואמר רבי אבהו אלמלא מקרא כתוב אי אפשר לאומרו כביכול אף הקב"ה בעמידה
GEMARA: A Tanna stated: This is not the case with [the public reading of] the Torah. From where does this rule come? R. Abbahu said: As the verse says, "But as for you, stand here with me" (Deuteronomy 5:28). R. Abbahu also said: Were it not written in the Scripture, it would be impossible for us to say it: as it were, the Holy One, blessed be He, also was standing.
Rashi on Megillah
if one can say so: When it is spoken about the Holy, One blessed be He, like a man about whom it could be said like this.
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