Talmud for Berakhot 92:1
ויש מהן שחותם בהן בברוך ואין פותח בברוך והטוב והמטיב פותח בברוך ואין חותם בברוך מכלל דברכה בפני עצמה היא
and in others one concludes with "Blessed" but does not commence with it. Since one opens the benediction "Who art kind and dealest kindly" with "Blessed" but does not conclude with it, the inference is that it is a benediction by itself.
Jerusalem Talmud Berakhot
There is “He Who is good and does good”278The fourth section of Grace that clearly follows the third but nevertheless starts with “Praised”. The answer is that the first three sections constitute Grace as required by the Torah, while the fourth starts Rabbinic Grace.. There is a difference since Rav Ḥuna said: When permission was received to bury the slain of Bethar, “He Who is good and does good” was fixed, “He Who is good” because they did not rot, “He Who does good” because permission was received to bury them.
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