申命記 27:9的塔木德參照：Berakhot

Rab Joseph said : The dispute is only over the reading of the Shema', but with other commandments all agree that [if inaudible] he has not complied with the requirements of the law ; for it is written, "Attend and hear, O Israel" (Deut. xxvii. 9).

Rab Mari, the son of Samuel's daughter, asked Raba : Our Mishnah states : Workmen may read [the Shema'] on the top of a tree or on the top of scaffolding ; hence it is to be inferred that it does not require Kawwanah. I quote in refutation: Who reads the Shema' must direct his heart; as it is said, "Hear, O Israel" (Deut. vi. 4) and elsewhere, "Attend and hear, O Israel " (ibid, xxvii. 9) ; as here "attention" is required so also there !

Further did R. Judah begin with the honour of the Torah and expound : "Attend and hear; this day thou art become a people unto the Lord thy God" (Deut. xxvii. 9). But was it on that day that the Torah had been given to Israel? Was that not the completion of forty years! But it is intended to teach thee that every day is the Torah endeared to them who study it as on the day that it was given on Mount Sinai.