MISHNA BRACHOT
Chapter 2, Mishna 1
In this Mishna, we are going to learn two different important rules about Shema.
If someone is learning the part of the Torah with Kriat Shema and it's the time for the mitzvah of Kriat Shema, if he intends to do the mitzvah of Shema (and not just studying Torah), he done it. If he doesn't intend to do it, he has not.
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WHY DO WE HAVE THIS RULE???