When writing a sefer Torah, tefilin, mezuzah or Megilah, one must copy from a previously written text. Alternatively, another person can aid the sofer by reading aloud from a text. If one were to write from memory, he could make a mistake. One who is an expert in the texts of tefilin and mezuzah may write from memory. A sofer must read each word aloud before writing it down. Doing so instills sanctity into the written words. This halacha applies to all of a sofer’s writings, including tefilin and mezuzos.
[שו"ע תרצא, ב, משנ"ב ט-י, וביה"ל ד"ה גם; ביאורים ומוספים דרשו, 14]
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