Blessed¹³ are You, Adonoy¹⁴ our God, King of the Universe, Who sanctified us with His commandments and commanded us concerning the washing of hands.

footnotes: ¹³ The word “blessed” is similar in concept to the words: “merciful” or “gracious” when applied to Hashem. Just as merciful means that He is merciful, the source of mercy; so too, blessed means that He is the source of blessing.—Avudraham ¹⁴ Generally speaking, the name Adonoy is understood as it is pronounced—Adonoy—my Master, and indicates His rule and providence of the universe. When reciting the Shema however, one should bear in mind the written character of the Name which indicates Hashem’s everpresent existence. He was—is—and ever will be.—Vilna Gaon

Blessed are You, Adonoy, our God, King of the Universe, Who formed man with wisdom¹⁵ and created within him openings and hollows. It is obvious and known in the presence of Your glorious throne¹⁶ that if one of them were ruptured, or if one of them were blocked, it would be impossible to exist and stand in Your Presence even for a short while. Blessed are You, Adonoy, Who heals all flesh and performs wonders.

footnotes: ¹⁵ This may mean either that man was formed by Hashem’s wisdom, or that Hashem formed man and endowed him with wisdom. ¹⁶ In refutation of those who claim that Hashem is not concerned with earthly matters, we declare that even in the presence of His glorious throne, where He is surrounded by myriads of angels, He is aware of the mundane needs of each individual.—Vilna Gaon

My God! the soul which You bestowed in me is pure; You created it, You formed it, You breathed it into me and You preserve it within me. You will eventually take it from me, and restore it in me in the time to come.¹⁷ So long as the soul is within me I give thanks to You, Adonoy my God,¹⁸ and God of my fathers, Lord of all creatures, Master of all souls. Blessed are You, Adonoy, Who restores souls to dead bodies.¹⁹

footnotes: ¹⁷ This statement refers to the time when the dead will be resurrected. ¹⁸ Thus it is said, “I will praise Adonoy with my life, I will sing to my God with my being” (Tehillim 146:2). ¹⁹ This is a reference to Hashem’s restoring of the soul each morning following its departure while the person sleeps.