הלכות ערב ד:ז
When a Jew wraps himself with a tallis and puts on tefillin he draws upon himself the holiness of the parchment and ink of a sefer Torah. And, when he davens and reads Krias Shema it is as if he writes and etches the letters of the Torah in ink upon the parchment. This kedusha is then whole and complete - that is - the writing of a sefer Torah, which contains everything.
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