Does one recite Shehechiyanu upon making or acquiring new tefillin?

Synopsis

The Shulchan Aruch (following the Tur) limits Shehechiyanu to the acquisition of a new tallit (as a garment), implying tefillin do not qualify. The Rambam disagrees, extending the blessing to tefillin as an acquisition-mitzvah. The Taz, Elyah Rabbah, and Vilna Gaon side with Rambam.

Rishonim
Early Acharonim
Late Acharonim
Lenient
Strict
Lesser cited
Major authority

Discussion

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