Reference for Berakhot 3:7
ותו מאי שנא דתני בערבית ברישא לתני דשחרית ברישא
Furthermore, why does he deal with [the Shema reading] of the evening first, rather than dealing with that of the morning first?
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ותו מאי שנא דתני בערבית ברישא לתני דשחרית ברישא
Furthermore, why does he deal with [the Shema reading] of the evening first, rather than dealing with that of the morning first?