Talmud for Berakhot 92:10

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.