כל הפטורים מק"ש פטורים מתפלה וכל שחייב בקריאת שמע חייב בתפלה חוץ מהמלוין את המת שאין למטה צורך בהם שאע"פ שהם חייבים בק"ש פטורים מתפלה:

All those who are exempt from the Recitation of the Shema are exempt from [the Amidah] prayer and all who are obligated in the Recitation of the Shema are obligated in [the Amidah] prayer, except for those who are accompanying the deceased (i.e. a funeral procession) that are not needed for the [funeral] bier; for even though they are obligated in the Recitation of the Shema, they are exempt from [the Amidah] prayer.

Women and slaves, even though they are exempt from the Recitation of the Shema, are obligated in [the Amidah] prayer, because it is a positive mitzvah that is not limited by time. And children that have reached [the age] for education, we are obligated to educate them.

One for whom Torah [study] is one's profession, for example, Rabbi Shimon bar Yochai and his companions, interrupts [Torah study] for the Recitation of the Shema, but not for [the Amidah] prayer. But we do interrupt [studies], whether for the Recitation of the Shema or for [the Amidah] prayer. Gloss: And if one is teaching others, one does not interrupt, as was explained above in [Orach Chayim 89:6]. Nevertheless, one should interrupt and recite the first verse of the Recitation of the Shema (Beit Yosef - Siman 70). And if the time [of the Recitation of the Shema or prayer] is not passing and one still has time left to pray or to recite the Recitation of the Shema, one does not interrupt at all [but finishes studying first]. (Beit Yosef in the name of the Ran)