Talmud for Berakhot 85:7

ולהאיך לישנא דאמר רב לא שנו אלא פת דמהניא ליה הסבה אבל יין לא מהניא ליה הסבה קשיא סיפא

And according to the other version of Rab's statement, viz. : "This teaching applies only to bread where it is beneficial to recline, but with wine it is not beneficial to recline," the latter part [of the Baraita] is in disagreement !

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