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The berakhot prepare us for the mitzva, focusing the reader and the listeners on fulfilling the mitzva and understanding its purpose: to remember and publicize the miracle that God performed for our ancestors. Nevertheless, one who reads the Megilla without reciting a berakha fulfills his obligation, as long as he intends to fulfill the mitzva (SA 690:14). 16
There are varying customs regarding the recitation of She-heĥeyanu during the day. According to Sephardic custom, one does not recite She-heĥeyanu during the day because the She-heĥeyanu recited at night covers the entire day. According to Ashkenazic custom, one must repeat the berakha prior to the daytime reading, because that reading is an independent mitzva. Moreover, the daytime reading is the more important reading of the two; therefore, its berakhot cannot be covered by the berakhot recited at the nighttime reading (SA 692:1).
When reciting She-heĥeyanu before the Megilla reading, it is proper to have in mind that the berakha also applies to the other mitzvot of the day: mishlo’aĥ manot, matanot la-evyonim, and the festive meal. Sephardim have these mitzvot in mind at night, while Ashkenazim do so during the day (MB 692:1).
After the Megilla is read and the scroll is rolled back to the beginning, common custom is to recite "Ha-rav et riveinu," a berakha of praise and thanksgiving. According to most poskim, this berakha is recited only when the Megilla is read in the presence of ten men or women. If fewer than ten people are present, however, we do not recite the berakha. 17