Chapter 59: 10-12 Shehecheyonu and Hatov V'hameitiv
10. A person who receives new articles or clothing as a present should recite the blessing hatov v'hameitiv, for receiving them benefits the giver of the present as well. If the recipient of the present is poor, the gift is of benefit to the giver - for G-d, blessed be He, has granted him the privilege of giving charity. If the recipient is rich, the giver is happy when such a person accepts a present from him.
11. One should not recite the blessing shehecheyonu for new books which one has purchased, since the mitzvos were not given for our enjoyment.
12. These blessings should not be recited for commonplace pieces of clothing, such as cloak, shoes, or socks. This applies even to poor man who is happy over their purchase. A rich man who, because of his wealth, does not derive satisfaction from buying new articles that would make a person of average means happy, should not recite a blessing.
Shehecheyonu and Hatov V'hameitiv Paragraphs 7-9
Shehecheyonu and Hatov V'hameitiv Paragraphs 13-15
