Shulchan Aruch: Chapter 19 - Times at which a Blessing is Recited over Tzitzis

SECTION 19 The Times at which a Blessing is Recited over Tzitzis. (1–3)

1 One is obligated to attach tzitzis only to a garment which he desires to wear, as [implied by the Torah’s requirement1 to attach tzitzis to “your garment] with which you cover yourself.” If one does not desire to wear [a garment], he is not required to attach tzitzis to it.

[For the same reason,] a person who attaches tzitzis to a garment which he desires to wear should not recite any blessing when attaching them,2 because the mitzvah is consummated not when one attaches [the tzitzis], but when one puts on the garment.3

2 If a person made a tallis to be used as a shroud, it is not necessary to attach tzitzis to it.4 [This applies] even when at times he wears it during his lifetime, because it was made primarily to be used at a time at which he is exempt from the mitzvah of tzitzis. In this it is comparable to a garment designated for night wear: one is not obligated to attach tzitzis to it even if he wears it during the day.5

According to the opinion⁵ that a garment designated for the night requires tzitzis when it is worn by day, the same law applies in this instance: one is obligated to attach tzitzis to this garment if he wears it during his lifetime. Since it has not been determined which opinion the law follows, one should attach tzitzis to such a garment, but should not recite a blessing over it.

3 Clothing merchants are permitted to put on [four-cornered] garments to which tzitzis are not attached, because their intent is not to derive benefit from wearing them, but rather to show their size to their clients. It is forbidden, however, to wear a garment without tzitzis to avoid paying customs duty which is levied [on merchandise, but] not for one’s personal garments. At such a time one derives benefit from actually wearing [the garment], and this is his intention, for in this way he evades customs duty.