תלמוד על ברכות 3:2

Rebbi Zeïra said that Rebbi Aḥa interrupted [his studies] and got up since he considered the following statement:⁴⁸Tosephta Berakhot 2:6, quoted Šabbat 1:1 (fol. 3b) In the Tosephta, there is an additional statement of Rebbi to the effect that one does not interrupt the performance of one commandment for any other commandment, a statement attributed to R. Ḥanania ben Aqabia in Babli Sukkah26a.
While here it is assumed that R. Aḥa follows R. Ḥanania ben Aqabia, an argument in R. Aḥa’s name to support the anonymous statement is in Berakhot1:5 (Note 164), Šabbat 1:2. “The writers of Torah scrolls, tefillin and mezuzot do interrupt for the reading of the Šema‘ but they do not interrupt for prayer. Rebbi Ḥanania ben Aqabia says, just as they interrupt for the reading of the Šema‘ so they do interrupt for prayer, tefillin, and all other commandments of the Torah.”