Siman 22

The Tur wrote: One who makes tzitzit for himself—blesses "shehecheyanu." Thus far his words. Our teacher, the Beit Yosef, wrote in his great book that one should not say his intention is because of the mitzvah, and in accordance with the opinion of the Rambam in the eleventh chapter of Berakhot that over tzitzit and tefillin one blesses "shehecheyanu." For if so, why did the Tur write this only regarding tzitzit and not regarding tefillin? Rather, his intention is that it is no worse than a new garment, and the tallit is also like new vessels over which one blesses "shehecheyanu," as I wrote in siman 223.

And based on this, he wrote in the Shulchan Aruch: If one bought a tallit and made tzitzit for it – he recites the blessing "shehecheyanu," for it is no less significant than new vessels. Thus far his words. And even though for new vessels one recites the blessing at the time of purchase, this is for functional vessels that are fit for their use immediately. However, for a garment, as long as it is not fit for wearing – one does not recite the blessing. And regarding tzitzit on a tallit, as long as their making is not completed – it is not fit for wearing. (And the Magen Avraham, subsection 1, who elaborated on this, requires further study. And it is clear as I have written. Examine it and you will find it simple.)

And there are those who exerted themselves to prove that the intention of the Tur is because of the mitzvah, and therefore even with an old garment, when one makes tzitzit—he recites the blessing. And that which he did not write regarding tefillin is because in the Tosefta of Berakhot chapter six it is regarding tzitzit (Bach). And these words are astonishing: for in the Tosefta it is explicitly stated regarding tefillin as well, see there. And there is one who wrote that the Tur wrote regarding tzitzit, and the same law applies to tefillin (Taz). And this is even more astonishing. Therefore, the primary view is like our teacher, the Beit Yosef. And it appears more likely to me that the intention of the Rambam as well is not because of the mitzvah but rather because of the acquisition of the object, for behold he wrote: "And so too every single mitzvah that is an acquisition for him, such as tzitzit and tefillin...". Thus far his words. And he holds that tefillin are also an acquisition. But the Tur does not hold so regarding tefillin because it is only for the mitzvah. This is not the case with a tallit; even though it is for the mitzvah, nevertheless the name "garment" is upon it. And our teacher, the Rema, wrote that if he did not recite the blessing at the time of making—he recites the blessing at the time of the first wrapping. Thus far his words, and it is simple. (And the Gra, subsection 1, set out to distinguish between whether he makes it himself or whether others make it for him. And I have not descended to the depth of his mind, for what practical difference is there in this? And in the Gemara where they said "for himself," the meaning is: and not for others. And so Rashi explained. And the primary view is like the Beit Yosef. And the Rema in Yoreh Deah siman 28 ruled to recite the blessing "shehecheyanu" upon the covering of the blood. And if so, why did he not rule so regarding tefillin? And it requires further study. And the Magen Avraham wrote: because it is not so common, see there. And this fits well regarding circumcision and redemption of the firstborn, but not regarding covering. And we have already written there not to recite the blessing upon covering, for such is the decision of the Shach there; see what I wrote there, section 10. And when he recites the blessing at the time of wrapping, he should first recite the blessing "to wrap oneself" and afterward "shehecheyanu".)