One of morning blessings we are required to recite each day is "She'asa Li Kol Sorki" – "who Has made for me all that I need." This Beracha expresses gratitude for the ability to wear shoes, as it is only because we have shoes that we can go about and do all that we need to do.
On a personal note, I gained greater appreciation for this Beracha after a bizarre experience I had during a trip to Mexico City. I was invited by the Syrian-Jewish community there to come as a guest speaker, and I stayed in a hotel. In the hotel room, I noticed that the hotel offered a shoe-polishing service, whereby the guest gives in his shoes before going to sleep, and they are placed outside his door freshly-polished the next morning. I gave in my shoes, but the next morning, after I got dressed, they were not by my door. I had no choice but to go down the lobby – where the leaders of the community were meeting me to bring me to the synagogue – without my shoes. I explained to them what happened, and we spoke to the hotel staff. They brought me to the room where the shoes are kept, and I had to rummage through piles of shoes for quite some time until I found mine.
That morning, I understood the significance of this Beracha that we recite each morning – "She'asa Li Kol Sorki." We tend to take it for granted that we can put on shoes every morning, but this is, in truth, a wonderful gift that we must appreciate.
This message applies as well to the Beracha of "Malbish Arumim" which we recite each morning to thank Hashem for having clothing. This blessing, too, should never be taken for granted. Every so often it happens that a fire breaks out in a home or building during the night, forcing the residents to go outside in their bathrobes, as all their clothing goes up in flames. We must always appreciate the fact that Hashem provides us with clothing and shoes to wear each and every day.
Grammatically, the word "She'asa" in the phrase "She'asa Li Kol Sorki" should be pronounced with the emphasis on the second syllable: "She-A-sa."
This Beracha is unique in that it is formulated in the past tense – "She'asa" ("who has made"), as opposed to the present tense – "Ha'oseh" ("who makes"). The reason why this Beracha is formulated in the present tense might be that people sometimes recognize how Hashem has fulfilled their needs only in retrospect, after the fact. Often, things happen in life that make us feel that Hashem is specifically not fulfilling our needs, that He is ignoring us, or withholding our necessities from us. For example, when a person loses his job, or when his business takes a downturn, he might not recognize how "Oseh Lo Kol Sorki," that G-d is currently taking care of him. But later, when he finds a better job, or when he finds a different business opportunity, he realizes that everything was for the best, and that Hashem was always doing what was best for Him. Therefore, it is only afterward when we can look back and say, "She'asa Li Kol Sorki," recognizing in hindsight that Hashem was caring for us all along, even when it seemed like He wasn't.
Our custom is to recite the Beracha of "She'asa Li Kol Sorki" after the Beracha of "Ha'mechin Mis'adeh Gaber" (as opposed the custom to reverse the order). Furthermore, we pronounce the final word of this blessing "Sorki," and not "Sorkai."
There are two days on the Jewish calendar – Tisha B'Ab and Yom Kippur – when Halacha forbids wearing regular shoes. The Ben Ish Hai (Rav Yosef Haim of Baghdad, 1833-1909), in Parashat Vayesheb, thus writes that the Beracha of "She'asa Li Kol Sorki" is not recited on these days. Since this Beracha expresses gratitude for the ability to wear shoes, it is omitted on days when wearing shoes is forbidden. Citing the Sha'ar Ha'kavanot, the Ben Ish Hai explains that although the Arizal taught that there are deep mystical concepts underlying the morning blessings, and their meaning thus extends beyond the actual phenomena which they mention, nevertheless, this is relevant only when other Jews benefit these phenomena. If a person himself does not benefit from a certain phenomenon mentioned by one of the Birkot Ha'shahar, he nevertheless recites that Beracha because others are benefitting. On Tisha B'Ab and Yom Kippur, however, nobody is allowed to wear shoes, and so the Beracha of "She'asa Li Kol Sorki" cannot be recited.
Hacham Ovadia Yosef, in a responsum in Yabia Omer, questions this ruling of the Ben Ish Hai, presenting several reasons why this Beracha should be recited even on days when wearing shoes is forbidden. Firstly, Halacha permits wearing shoes on Tisha B'Ab and Yom Kippur to protect against potential harm, such as if there may be scorpions on the ground where one walks. Therefore, we indeed benefit from the protection provided by shoes even on Tisha B'Ab and Yom Kippur. Secondly, we recite Birkot Ha'shahar to thank Hashem for "Minhago Shel Olam" – the natural order which He created that allows us to live and function, irrespective of whether we actually benefit from these phenomena on a particular day. Therefore, even on days when we do not wear shoes, we should thank Hashem for the blessing of shoes from which people normally benefit. Another argument is that Halacha does not forbid all shoes on Tisha B'Ab and Yom Kippur, only those made from leather. Therefore, there is reason to recite the Beracha of "She'asa Lo Kol Sorki" even on these days. Additionally, at night, after the conclusion of Tisha B'Ab and Yom Kippur, we are permitted to wear shoes, and as Birkot Ha'shahar are recited only in the morning, they clearly cover the entire day and also the following night. Hence, even if we would understand Birkot Ha'shahar as expressing gratitude for the benefit we receive, we should still recite "She'asa Li Kol Sorki" on Yom Kippur and Tisha B'Ab, because we can wear shoes at night. (The Gaon of Vilna had the practice of reciting "She'asa Li Kol Sorki" when he put on his shoes upon the conclusion of Yom Kippur. We, however, follow the view that Birkot Ha'shahar can be recited only during the day, and the Beracha covers the rest of the day and the following night.) Finally, whereas the Arizal maintained that Birkot Ha'shahar thank Hashem specifically for the blessings that He grants us, the Jewish Nation, others, including Rabbenu Nissim, felt that these Berachot refer to the natural order that benefits all mankind. Hence, even though Jews do not wear shoes on Tisha B'Ab and Yom Kippur, the Beracha of "She'asa Li Kol Sorki" should perhaps be recited since gentiles benefit from shoes on these days.
Indeed, Rav Yosef Karo (author of the Shulhan Aruch, 1488-1575), in one of his published responsa (Abkat Rochel, 54), writes explicitly that the accepted custom is to recite the Beracha of "She'asa Li Kol Sorki" even on Tisha B'Ab and Yom Kippur, and emphasizes that this custom should be followed.
Accordingly, Hacham Ovadia Yosef ruled that if somebody asks whether or not to recite this Beracha on Tisha B'Ab and Yom Kippur, he should be told not to recite it, given the different views that exist. If, however, a person does recite the Beracha, he should not be corrected, because this practice has strong Halachic basis. This ruling of Hacham Ovadia appears in the first edition of Yalkut Yosef (p. 55). But in a later work – Halichot Olam (vol. 1, p. 53) – the Hacham changed his position, and ruled that the Beracha of "She'asa Li Kol Sorki" should be recited on Yom Kippur and Tisha B'Ab. This was his final ruling, and this is the Halacha that should be followed. Hacham Ovadia's son, Hacham David Yosef, writes in Halacha Berura that his father would make a point of wearing his regular leather shoes at night after Tisha B'Ab and Yom Kippur, in order to strengthen the case for reciting the Beracha of "She'asa Li Kol Sorki" on these days.
It goes without saying that a mourner, Heaven forbid, recites "She'asa Li Kol Sorki" even though he does not wear regular shoes, since everybody else is wearing shoes.
Summary: The Beracha of "She'asa Li Kol Sorki" – which thanks Hashem for the gift of shoes – should be recited after the Beracha of "Ha'mechin Mis'adeh Gaber." The emphasis in the word "She'asa" should be on the second syllable ("She-A-sa"). We pronounce the final word "Sorki," and not "Sorkai." The Beracha should be recited even on days when shoes are not worn – during mourning, on Tisha B'Ab, and on Yom Kippur.

