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Count of Hundred Berachos

Regarding the 100 brachos, is birchas hatorah considered 2 or 3 brachos? Also, for askanazim is birchat tefillin 2 brachos or one?

Answer:

Birkas Ha-Torah is considered three berachos. For Ashkenazim, the tefillin berachos are considered two berachos.

Sources: Shulchan Aruch Harav, Orach Chaim 46:1; this principle is counting the number of berachos actually recited.

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