에스겔 44:30의 Halakhah
וְרֵאשִׁית֩ כָּל־בִּכּ֨וּרֵי כֹ֜ל וְכָל־תְּר֣וּמַת כֹּ֗ל מִכֹּל֙ תְּרוּמ֣וֹתֵיכֶ֔ם לַכֹּהֲנִ֖ים יִֽהְיֶ֑ה וְרֵאשִׁ֤ית עֲרִסֽוֹתֵיכֶם֙ תִּתְּנ֣וּ לַכֹּהֵ֔ן לְהָנִ֥יחַ בְּרָכָ֖ה אֶל־בֵּיתֶֽךָ׃
또 각종 처음 익은 열매와 너희 모든 예물 중에 각종 거제 제물을 다 제사장에게 돌리고 너희가 또 첫 밀가루를 제사장에게 주어 그들로 네 집에 복이 임하도록 하게 하라
Arukh HaShulchan
In the word "Tefillin" the Lamed (Hebrew letter: ל) is Dagush (Has a dot in it: לּ, in Hebrew grammar, when there is a dot in a letter other than the letters of בג״ד כפ״ת, it is drawn out), since the Shoresh (root) of the word is Pallel (פ.ל.ל.) as I have written in the name of the Tur. And it should theoretically be written with two Lameds (It is written תפילין when it should theoretically be written תפיללין in order to match up with the root of the word), but the Dagush (the dot in the letter) fills in the missing letter, as is known. And thus when one says "To place the Tefillin", and so with "About the Mitzvah of Tefillin" — he should draw out the Lamed (ל) as is the way with Dagush-es. And he should say "להניח - Le'Honeach (To place)" with the Hey (Hebrew letter: ה) pronounced with a Kamatz (vowel underneath a letter, pronounced by Ashkenazim "o" as in "off") since it is the language of placing - on the hand - like "to place (Le'Honiach) a blessing upon your house" (Ezekiel 44:30), and not with a Patach (vowel underneath a letter: אַ, pronounced as "o" as in "octagon") which is the language of abandonment (meaning that the word "Le'Haniach" means abandonment), like "leave (Hanichu) your one brother with me" (Genesis 42:33) with a Makaf (a dash under the letter: a Patach). And "על מצות - Al Mitzvat (About the Mitzvah of)" with a Patach underneath the Vav (Hebrew letter: ו), that since it is only said upon the Shel Rosh it must be in the singular (Thus, it is "Al Mitzvat" as in "another", which would be the singular, as opposed to Al Mitzvot, as in "ode", which would be the plural). And even if it would be said that the blessing is upon both [of the Tefillin], isn't it written: "The commandment (singular, Mitzvat) of Hashem is clear and lights up the eyes", this is referring to all the commandments [of the Torah]. And in any case the use of a Patach is singular language (Magen Avraham), that all the commandments are [really] one Mitzvah, meaning: that the Holy One, Blessed be [God] commanded us. And there are those who say "Al Mitzvot" with a Cholam (Hebrew vowel above a letter and to the left or above a Vav: רֹ or וֹ, making the "o" sound as in "ode", which is thus plural) but when they have only the Shel Rosh they say it with the Patach, because [they only have] the singular [Shel Rosh] (Turei Zahav in the name of his brother). And the main custom is like the first one ("Al Mitzvat" with a Patach), and so ruled the Great Achronim (Eliyah Rabbah, and the Graz, and Levushei Srad, and the Derech Ha'Chayim).
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