Kabbalah for Rosh Hashanah 63:21
ת"ש דתניא אין פוחתין מעשרה מלכיות מעשרה זכרונות מעשרה שופרות ואם אמר שבע מכולן יצא כנגד שבעה רקיעים
Rabban Simeon B'Gamaliel said: So they used to do in Jabneh. This would seem to show that R'Simeon B'Gamaliel was of the same opinion as R'Akiba. But [how can this be seeing that] R'Akiba said that the kingship verses are to be joined with the sanctification of the day, whereas R'Simeon B'Gamaliel said that the sanctification of the day is to be joined with the remembrance verses? - R'Zera replied: What it indicates is that [in R'Simeon's opinion] the shofar is blown with the kingship verses.'
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