תלמוד על ברכות 4:2

¹³⁷This is from Berakhot 6:2, Notes 117–118. Rebbi Jehudah treats trees like straws. There, we have stated: “If he pronounced the benediction ‘Creator of the fruit of the soil’ on fruits of the tree, he has fulfilled his obligation.” Rebbi Ḥizqiah in the name of Rebbi Jacob bar Aḥa: This is Rebbi Yehuda’s since Rebbi Jehudah treats trees like straws. Rebbi Yose said, it is everybody’s opinion since fruits of a tree are also fruits of the soil but fruits of the soil are not fruits of the tree.