The Great Moment of Putting on Tefillin for the First Time: 3 Reasons for Shehechiyanu

The Rama says that the first time you perform kisui hadam you say shehechiyanu. What is the source for making a shehechiyanu on doing a mitzvah for the first time (as opposed to a seasonal mitzvot)?

Why don't we make a shehechiyanu when putting on Tefillin for the first time? 3 reasons.

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