99. 248 Words
17:7 Before reciting Shema, while reciting phrase "vahavi'einu" (that God should gather us from the four corners of the world) in the blessing of "Ahava Rabbah," one should gather his tzitzis together. While saying Shema, he holds them between the forefinger and the middle finger of his left hand opposite the heart. When he reaches the third paragraph, which deals with the mitzvah of tzitzis, he should take them in his right hand. When saying the words "u'risem oso" ("you shall see it"), he should place his tzitzis on his eyes. (A blind person should hold his tzitzis but not place them over his eyes – Mishnah Brurah 24:7.) The practice is to kiss the tzitzis each time he says the word "tzitzis." He holds his tzitzis until the phrase "v'nechemadim la'ad" in Emes V'yatziv; he then kisses them and releases them.
17:8 When one says the final words of Shema, "Ani Hashem Elokeichem," he immediately connects it to the word "emes" that starts the next paragraph. The shaliach tzibbur (prayer leader) then repeats the phrase "Hashem Elokeichem emes," "Hashem your God is true." Everyone should pay attention to these three words because they bring the total number of words in Shema to 248, corresponding to the number of limbs and organs of a person (and to the number of positive mitzvos in the Torah). After this, one continues “v’yatziv” without saying the word “emes” again. (The shaliach tzibbur concludes his personal recitation of Shema “Hashem Elokeichem” - without saying “emes” - so that his own total will be 248, not 249, though practices vary – Mishnah Brurah 61:8.) When praying alone, a person precedes Shema with the words "Keil Melech ne'eman," "God, faithful King," which brings the total to 248 words.