The Braisa towards the bottom of 18b - it mentions R Yirmiyah in the name of Rabbeinu who says that Tefillin and mezuzos do not need sirtoot. Then it mentions "v'hilchasah." I assume it is not R Yirmiyah saying this. Who is saying v'hilchasah?
Avraham Sacks, Ramat Beit Shemesh
Sholom Rav
I believe that comments such as veHilchsa are those of the Rabbanan SvuraI (the generation of Rabbis following the completion of Shas) whose opinions were not included in the Gemara but whose closing comments were.
BeVirchas Kol Tuv
Eliezer Chrysler