Must the parchment be processed (tanned) with the specific intent (lishmah) of making it for tefillin, and what is the requirement for verbal declaration?

Synopsis

All agree the parchment must be processed lishmah (for the sake of tefillin). It is proper to declare verbally at the start of processing. Parchment processed for mezuzah is invalid for tefillin.

Early Acharonim
Lenient
Strict
Lesser cited
Major authority

Discussion

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