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| | misnhna berurah |
 | | It is a law given to Moshe on Sinai that tefillin should be written on klaf and not on duchsustus or on gvil. |
 | | When working an animal skin, it is split in half, the outer part towards the hair is called klaf and the inner part stuck to the flesh is called duchsustus [and the whole skin before splitting is called gvil]. |
 | | According to this, when it is said that one should write on the klaf where the flesh was, this means on the place closer to the flesh, i.e., where it was connected to the duchsustus. |
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