Ein%20mishpat for Shabbat 121:12
ולא בתפילין: אמר רב ספרא לא תימא אליבא דמ"ד שבת לאו זמן תפילין הוא אלא אפילו למ"ד שבת זמן תפילין הוא לא יצא דילמא אתי לאיתויי ברה"ר
Others learn this in reference to the last clause: YET IF HE GOES OUT, HE DOES NOT INCUR A SIN OFFERING: Said R. Safra: Do not think that this is [only] according to the view that the Sabbath is a time for tefillin; but even on the view that the Sabbath is not a time for tefillin, he is [nevertheless] not liable to a sin-offering. What is the reason? He treats it as a garment.<span class="x" onmousemove="('comment',' By donning it in the usual manner. ');"><sup>11</sup></span>
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