Having completed the explanation dealing with the different understandings that Beit Hillel and Beit Shammai had towards the way in which the Keriat Shema must be read and what position to take, the Gemara continues with a story about two rabbis how behaved in a certain way when it came to recite the Keriat Shema.
Ultimately we learn that it is vital to follow the opinion of Beit Hillel and to be careful, especially to intentionally follow the opinion of Beit Shammai. Although it is true that one can indeed fulfill the Halacha of reciting the Keriat Shema like both Beit Hillel and Beit Shammai – still it is not correct to be “davka” and follow Beit Shammai.
Our new Mishnah following the discussion about the way of reciting and the time to recite the Keriat Shema, deals with the blessings that we must recite before and after reading the Shema. We also learn not to change the structure of the blessings which were instituted that way by the Rabbis.
The Gemara discusses the wording of the blessings and the different possibilities of version of text to be used in reciting the second blessing that precedes the Keriat Shema.
We conclude with the law regarding reciting a blessing before embarking (each day) in the study of Torah.