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Exodus 13:9
And it shall be for a sign unto thee upon thine hand, and for a memorial between thine eyes, that the Lord’s law may be in thy mouth: for with a strong hand hath the Lord brought thee out of Egypt. (Exodus 13:9)
For a memorial.
 Some scholars think that this instruction was not carried out literally until the time of the kings, or possibly even the Maccabees. Clear non-Biblical evidence that the Jews wore portions of the law fastened to their left arms and foreheads comes from about the time of Christ. The Jews called them tephillin, which has been explained to mean “prayers,” whereas the Greek designation was phulakterion (Matt. 23:5), from which the English word phylactery is derived. These consisted of little pouches made from the skin of ceremonially clean animals, sewed to leather bands by which they were strapped to the forehead between and immediately above the eyes and to the left arms of males who had reached the age of 13. The four compartments of the head phylactery each contained a strip of parchment bearing one of the four following passages faultlessly written: Ex. 13:2-10; 13:11-16; Deut. 6:4-9; 11:13-21—30 verses altogether. The arm phylactery had but one pocket, yet contained the same four passages written on one skin. It was tied to the inside of the left arm a little above the elbow, so that the Scripture passages might be near the heart. This was done, presumably in compliance with the command, “These words, which I command thee this day, shall be in thine heart” (Deut. 6:6). Phylacteries were customarily worn by pious Jews during the daily morning prayer, but by some reputedly devout men all day long. With a pretense of piety they often made their phylacteries more conspicuous by broadening the bands, a practice severely criticized by Christ in Matt. 23:5. Even now conservative Jews wear phylacteries.
It is known that Egyptians often wore amulets on their bodies in the form of miniature papyrus scrolls, on which magic words were written. The Israelites in later centuries may have adopted this superstitious practice from the Egyptians. But God did not intend that the Jews should make a literal application of the command here given by binding certain portions of the law to their arms and foreheads (DA 612). He spoke exclusively of the acceptance of right principles in the mind and heart, the intellect and emotions, and of the application of these principles to the life.