Translation:Shulchan Aruch/Orach Chaim/19
19: The time of the blessing on tzitzit.
1
Tzitzit are an obligation on the person and not an obligation on the item, in that as long as he is not wearing the tallit, he is exempt from tzitzit. And therefore, one does not say a blessing regarding the making of the tzitzit, since there is no commandment except in wearing it.
2
One who makes a tallit to be used as a burial shroud, even though he sometimes wears it during his lifetime, it is exempt.