Reference for Berakhot 28:12

תניא ר"ש בן יוחי אומר בדין הוא שיקדים שמע לוהיה אם שמוע שזה ללמוד וזה ללמד והיה אם שמוע לויאמר שזה ללמוד וזה לעשות

There is a teaching : R. Simeon b. Johai says : It is right that precedence should be given to "Hear O Israel" over "And it shall come to pass," because the former speaks of learning, the latter of teaching; and to "It shall come to pass" over "And the Lord spake," because the former speaks of teaching and the latter of performing.

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