Quoting%20commentary for Berakhot 28:15

ותיפוק ליה מדרבי יהושע בן קרחה חדא ועוד קאמר חדא כדי שיקבל עליו עול מלכות שמים תחלה ואח"כ יקבל עליו עול מצות ועוד משום דאית בה הני מילי אחרנייתא.

But derive the reason [for the order of the paragraphs] from the statement of R. Joshua b. Karhah! [He gave] one reason and now another is added; viz. : [the first is] in order that a man shall first receive upon himself the yoke of the kingdom of heaven and afterwards receive upon himself the yoke of the commandments ; and the second reason is because the first paragraph contains these other references.

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