Talmud su Salmi 119:164

Beloved are Israel [by God], for they observe all the commandments that are in the Torah. How? Tefillin on their hands, tefillin on their heads, a mezuzah on their doors and four ẓiẓith on their garments. Concerning them David, king of Israel, said, Seven times a day do I praise Thee, because of Thy righteous ordinances.⁹⁷Ps. 119, 164.
[The Sages] illustrated this with a parable. To what may this be compared? To a king who said to his wife, ‘Be well dressed and adorned in my presence’. ‘For what reason?’ she asked him. ‘In order that you may be acceptable to me,’ he replied. Similarly the Holy One, blessed be He, said to Israel, ‘My children, be well dressed and adorned in My presence with [your performance of] the commandments’. ‘For what reason?’ they asked Him. ‘In order,’ He replied, ‘that you may be acceptable to Me’; as it is stated, Thou art beautiful, O my love, as Tirẓah,⁹⁸Cant. 6, 4. [which means,] ‘Thou art beautiful when thou art acceptable⁹⁹Tirẓah is of the same root as raẓuï (acceptable). to Me through [thy performance of] the commandments’.

Beloved are Israel [by God], for they observe all the commandments that are in the Torah. How? Tefillin on their hands, tefillin on their heads, a mezuzah on their doors and four ẓiẓith on their garments. Concerning them David, king of Israel, said, Seven times a day do I praise Thee, because of Thy righteous ordinances.⁹⁷Ps. 119, 164.
[The Sages] illustrated this with a parable. To what may this be compared? To a king who said to his wife, ‘Be well dressed and adorned in my presence’. ‘For what reason?’ she asked him. ‘In order that you may be acceptable to me,’ he replied. Similarly the Holy One, blessed be He, said to Israel, ‘My children, be well dressed and adorned in My presence with [your performance of] the commandments’. ‘For what reason?’ they asked Him. ‘In order,’ He replied, ‘that you may be acceptable to Me’; as it is stated, Thou art beautiful, O my love, as Tirẓah,⁹⁸Cant. 6, 4. [which means,] ‘Thou art beautiful when thou art acceptable⁹⁹Tirẓah is of the same root as raẓuï (acceptable). to Me through [thy performance of] the commandments’.

HALAKHAH: Rebbi Simon in the name of Rebbi Samuel bar Naḥman: Because of²⁰²The reason is sought for benedictions before and after the recitation of Shema‘. The first opinion, ascribed to an early Amora, gives the reason why the two recitations should be parallel and why each one has to include a benediction of thanks for the Torah, since the recitation of the Shema‘ also helps to fulfill the obligation of Torah-study in a minimal way. The second opinion, by a late Amora in the name of one of the first ones, explains the asymmetry in the numbers since they must add up to the odd number of 7.
Since in Halakhah 9 (and in the Babli, Berakhot 14b) it is reported that in Israel one did not recite the entire last section of Shema‘ in the evening, Rebbi Simon also gives a reason for the asymmetry: In the evening one recites 4 benedictions and 2 sections, in the morning 3 benedictions and 3 sections, for a total of 6 morning and evening. In the next section it is clear that Rebbi Simon makes a distinction between the first two and the third sections of Shema‘, a distinction rejected by Rebbi Levi from the circle of Rebbi Yoḥanan. (Jos. 1:8): “You should think about it day and night”, that the thinking of day and night should be equal. Rebbi Yose bar Rebbi Abin in the name of Rebbi Joshua ben Levi: Because of (Ps. 119:164): “Seven times a day I praise You for Your just laws.” Rebbi Nachman in the name of Rebbi Mani²⁰³Usually, Rebbi Mani in the Yerushalmi is R. Mana the first, an Amora of the first generation. However, Rebbi Naḥman, the preacher, is an Amora of the last generation in Galilee, a student of Rebbi Mana the second. Hence, it is reasonable to assume that R. Mani here is R. Mana the second. However, since the late R. Yose bar Abin transmits in the name of the very early R. Joshua ben Levi, it is not impossible that the name of R. Mani is transmitted correctly.
The statement of R. Mani implies that anybody who recites Shema‘ with its benedictions regularly, every evening and every morning, cannot be considered transgressing the obligation of Torah study even if he does not study otherwise. In contrast to the first two statements, this one has practical consequences.: Everybody who keeps “seven times a day I praise you” is as if he kept also “you should think about it day and night”²⁰⁴In the Babli, Menaḥot 99b, Rebbi Yoḥanan reports in the name of R. Simeon bar Yoḥai that reading the Shema‘ alone is enough; no mention of the necessary benedictions..