Berachot 14b

Berachot 14b
Parallel Rif here.
View inside here.

Rabbi Abahu cited Rabbi Yochanan: the halacha is like Rabbi Yehuda {that you should not interrupt between Vayomer and Emet VeYatziv}.

And Rabbi Abahu cited Rabbi Yochanan: What is Rabbi Yehuda's reason? For it states in Yirmiyahu 10:

י וַה אֱלֹהִים אֱמֶת, הוּא-אֱלֹהִים חַיִּים וּמֶלֶךְ עוֹלָם; מִקִּצְפּוֹ תִּרְעַשׁ הָאָרֶץ, וְלֹא-יָכִלוּ גוֹיִם זַעְמוֹ. {פ

10 But the LORD God is the true God, He is the living God, and the everlasting King; at His wrath the earth trembleth, and the nations are not able to abide His indignation. {P}

{and since the last word of Vayomer is Elokeichem, we juxtapose the chapter that begins `emet.}

Does he repeat `emet {because it is now the last word of Vayomer and the first word of `emet}?
Rabbi Yochanan said he repeats `emet.
And Rava said he does not repeat `emet.
And the halacha is like Rava.

MISHNA:
Rabbi Yehoshua ben Korcha said: Why does {the chapter of} Shema precede VeHaya Im Shamo'a? In order that he first accpets upon himself the yoke of the kingship of Heaven, and afterwards accepts upon himself the yoke of the commandments. 

Rosh: And even though it precedes it in the Torah, it requires a reason, for there is no order to the Torah.

VeHaya Im Shamo'a precedes Vayomer because VeHaya Im Shamo'a is practiced whether during day or night, while Vayomer is only practiced during the day {since it mentions tzitzit}.

Rosh:   vayomer is only practiced during the day, for he holds that tzitzit is a positive time-bound commandment, for he argues with the Rabanan in Menachot perek haTechelet (daf 43a). From here, Rabbenu Ram says that the halacha is like Rabbi Shimon. And so too all the Amoraim above held that one does not say the parsha of tzitzit at night. And so is impled in Shabbat, perek Bameh Madlikin (daf 25b) regarding Rabbi Yehuda bar Ilai, whose students (would lift) [another nusach: מחבין, hide] the corners of their garments since they did would not have tzitzit in their robes (sadinin), that it states there 'and they thought that since it was a night-garment [it is forbidden]'. And since the gemara seized upon this reason and left off these other reasons of Menachot (daf 40a), we see that this reason is in accordance with the halacha.

And furthermore, in perek Bameh madlikin (daf 27b), regarding this that they ask, "once you include the other clothing in terms of tumah, let us include it as well in terms of tzitzit from 'that which you cover'"? And we answer "we need that to include the garment of a blind person". And this is like Rabbi Shimon. And it did not say 'to include something with five [corners],' which is like the Rabanan.

And furthermore, the stam brayta in the first perek of Kiddushin (daf 33b) considers tzitzit among the time-bound positive commandments.

And furthermore, in the second perek of Zevachim (daf 18b), Tannaim argue, one includes the garment of a blind person from 'that which you cover', and the other from 'that', and it is not stated that he holds like the Rabanan. Rather, we are pushed {? דוחק} to establish both of them according to Rabbi Shimon according to the halacha.

And we have the practice to say the parasha of tzitzit at night, for it is stated in the gemara {daf 14b}: Rav Yosef said:

How fine was the statement which was brought by R' Shmeul bar Yehuda when he reported that in the West [Palestine] they say [in the evening], 'Speak unto the children of Israel and thou shalt say unto them, I am the Lord your God, True'. Said Abaye to him: What is there so fine about it, seeing that Rav Kahana has said in the name of Rab: [In the evening] one need not begin [this third section of the Shema'] but if he does begin, he should go through with it? And should you say that the words, 'and thou shalt say unto them' do not constitute a beginning, has not R' Shmuel bar Yitzchak said in the name of Rav, 'Speak unto the children of Israel' is no beginning, but 'and thou shalt say unto them' is a beginning? — Rav Papa said: In the West they hold that 'and thou shalt say unto them' also is no beginning, until one says, 'and they shall make unto themselves fringes'. Abaye said: Therefore we [in Babylon] begin [the section], because they begin it in the West; and since we begin we go through with it, because Rav Kahana has said in the name of Raav: One need not begin, but if he begins he should go through with it.

Gemara:   Ulla said: One who reads Shema without wearing tefillin is as if he testified false testimony about himself.
Rabbi Chiyya bar Abba cited Rabbi Yochanan: it is as if he brought a todah {thanksgiving offering} with no mincha {meal offering} and a zevach {sacrifice} without libations.