We are currently discussing the laws pertaining to the blessing of Shehecheyanu on a tallis, as outlined in Siman Chaf Beis. The Tur states that one who makes tzitzis for themselves recites the Shehecheyanu blessing. This indicates that the blessing is made at the time of creating the tzitzis. However, Rabbeinu HaBeis Yosef notes in his great work that one should not say that the intention is due to the commandment, as it seems that the Shehecheyanu is made on the commandment itself.
According to the Rambam in Chapter 11 of Hilchot Berachot, one recites Shehecheyanu on both tzitzis and tefillin. However, we do not follow this practice; for instance, at a Bar Mitzvah, we do not recite Shehecheyanu on tefillin. If that were the case, why does the Tur only mention tzitzis and not tefillin? This suggests that the Tur does not consider it a matter of the commandment, as he would have mentioned tefillin if that were the case.
Rather, the reason is due to the new garment. The tallis is considered like any new item. A new garment is not less significant than a suit, for which one would also recite Shehecheyanu. The joy associated with the new garment is what prompts the blessing, not specifically the tzitzis themselves. Following this reasoning, the Shulchan Aruch states that if one buys a tallis and attaches tzitzis, they recite Shehecheyanu, as it is not inferior to any new items.
In the commentary, it is noted that new items typically warrant a blessing at the time of purchase, especially for items that are immediately usable. However, a garment cannot be worn until tzitzis are attached, meaning that the joy associated with the garment only arises once it is ready for use. Therefore, the blessing is made when the garment is finally usable, which is when the tzitzis are completed.
There are those who have attempted to argue that the Tur intended the blessing to be due to the commandment, similar to how we recite Shehecheyanu on a lulav. The Shehecheyanu on the lulav is not on the object itself but on the commandment. This applies to other commandments as well, such as on the holiday or the shofar, where the blessing is made on the commandment rather than the object. Thus, they argue that the Tur holds that the Shehecheyanu is made on the commandment of tzitzis.
Consequently, they suggest that even when making tzitzis on an old garment, one would still recite Shehecheyanu. This leads to a practical distinction: if the blessing is on the commandment, it applies even to an old garment. However, the Tur did not mention tefillin in this context, which raises questions about his reasoning. Some assert that the Tur wrote about tzitzis but that the same principle applies to tefillin as well.
Others argue that the Tur specifically addressed tzitzis and that the same ruling applies to tefillin. This is puzzling, as he did not explicitly state this. Therefore, the main point, as Rabbeinu HaBeis Yosef suggests, is that the blessing is on the garment itself. Furthermore, it appears that the Rambam also intended to indicate that the blessing is not due to the commandment but rather because of the acquisition of the item.
Indeed, the Rambam wrote that any commandment that involves a purchase, such as tzitzis and tefillin, is considered a form of acquisition. This implies that the blessing is associated with the purchase rather than the commandment itself. The Tur does not seem to agree with this view regarding tefillin, as it is solely for the commandment, whereas a tallis is also a garment.
Thus, a distinction is made: tefillin may not be considered a garment in the same way, while tzitzis serves a dual purpose as both a commandment and a garment. Rabbeinu HaRema notes that if one did not recite the blessing at the time of making the tallis, they may do so at the first wrapping. This suggests that the optimal time for the blessing is at the time of creation, but if missed, it can be recited at the first use.
In summary, the Shulchan Aruch states that if one buys a tallis and attaches tzitzis, they recite Shehecheyanu, as it is not less than any new item. If one did not bless at the time of creation, they may bless at the first wrapping. This is the essence of the halacha.

