Musar for Rosh Hashanah 51:13

ור' יוסי אמר לך דקא אמרת אין קטיגור נעשה סניגור הני מילי מבפנים והאי שופר מבחוץ הוא ודקא אמרת מפני שהוא קרן כל השופרות נמי אקרו קרן

Abaye said: The reason of the Rabbis is that the All-Merciful prescribed 'a shofar', and not two or three shofars, and the one made from a cow's horn being in layers<span class="x" onmousemove="('comment',' As a separate layer grows each year.');">²⁰</span> looks like two or three shofars. But the Tanna says, BECAUSE IT IS PROPERLY KEREN? - He stated [only] an additional reason:<span class="x" onmousemove="('comment',' Lit., 'he says one and again'.');">¹⁹</span>

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