And while your eyes are covered, say Baruk‣h Shem with intense concentration. For if you do not concentrate at least on the meaning of what you are saying, you have not fulfilled your obligation, and you must go back and start again from the first verse — even if you realize this only after you complete the entire Sh¶ma. If, however, you realize this after saying Baruk‣h Shem, do not return immediately to say the first verse again. Rather complete the entire first paragraph, and only then return and begin again from the first verse with focused concentration. Be careful to whisper Baruk‣h Shem very quietly, just loud enough for you to hear yourself. On the word malk‣huto, bow your head slightly downward.