Reference for Berakhot 8:12

ר' יוחנן סבר מקיש שכיבה לקימה מה קימה ק"ש ואח"כ תפלה אף שכיבה נמי ק"ש ואח"כ תפלה ר' יהושע בן לוי סבר מקיש שכיבה לקימה מה קימה ק"ש סמוך למטתו אף שכיבה נמי ק"ש סמוך למטתו

an analogy is here to be drawn between "lying down" and "rising up" in this sense: as with "rising up" the order is the reading of the Shema' and then the Tefillah, so also with "lying down" the order is the reading of the Shema' and then the Tefillah. R. Joshua b. Levi, however, thinks that the analogy is to be drawn between "lying down" and "rising up" in this sense : as with "rising up" the reading of the Shema' is nearer to his contact with the bed, so with "lying down" the reading of the Shema' must be nearer to his contact with the bed.

Jastrow

Jastrow