Updated: Jun 6
The Daily Halacha Moment - 100 Berachot Everyday 📙
״כל השונה הלכות בכל יום - מובטח לו שהוא בן העולם הבא״ (נידה עג ע״א, מגילה כח:)
“Anyone who studies Halachot every day is guaranteed that he is destined for the world-to-come” (Megilla 28b, Niddah 73a)
1) Where exactly did the obligation of blessing 100 berachot come from?
2) Who is obligated in blessing 100 berachot every day?
3) How is a day counted?
1) There are several reasons for this the most common reason is that David Hamelech made an institution to say 100 berachot a day to stop the plague that was killing a 100 people every day.  (See Source 1 for some other reasons)
2) A man is obligated to say one hundred berachot daily. According to some, women too are obligated in this as well.  However, others say that women are exempt from doing so.  It is said in the name of Maran Chacham Ovadia Yosef zt”l that a woman who is careful to recite one hundred berachot daily will merit to have children who are Talmideh Chachamim, and that this was the practice of the mother of Harav Yehudah Sadkah zt”l, who would search for every which way to be able to reach the hundred berachot.
3) The majority of poskim hold that the count of a hundred Berachot starts at night. 
Adapted From R' Yonatan Nacson with some additions.
. Bamidbar Rabba Parasha 18, Tur 46 quoting Rabbi Natronai Gaon, Daat Zekenim MeBaalei Tosfot (Devarim 10:12), Shibbolei Haleket 1 in the name of Rabbenu Shlomo, Hamanhig Tefilla p. 28
Some other reasons are:
The Gemara (Menachot 43b) learns from the Pasuk (Devarim 10:12) "וְעַתָּה֙ יִשְׂרָאֵ֔ל מָ֚ה ה' אֱלֹקיךָ שֹׁאֵ֖ל מֵֽעִמָּ֑ךְ כִּ֣י אִם־לְ֠יִרְאָה" and says that we shouldn't read it as "מה" (what) but instead "me'ah" (100). (See Rashi)
The Baal HaTurim (Shemot 38:27) writes that the institution of reciting 100 berachot each day corresponds to the 100 sockets of the Mishkan.
The Chida in Kesher Gadol 5:32 and Machazik Beracha 46:2 Writes the 100 berachot protect from the 98 curses in Parashat Ki Tavo in addition to כל חולי and כל מכה.
. Halichot Olam vol. 1, Vayeshev §9, p. 59; Ashreh HaIsh vol. 1 p. 47; Halichot Shlomo Tefilla p. 272.
Rav Elyashiv in Yashiv Moshe (pg 19), Birkat Eitan (pg 141) Halacha Berurah 46:8, and Yalkut Yosef (Otzar Dinim LeIsha 6:1 pg 75) write that women are obligated since it’s an obligation that applies the whole day and is renewed every day similar to the Shagat Aryeh regarding Zecher Yetziat Mitzrayim in Shema.
. Sh”t Teshuvot VeHanhagot 2:129, Sh”t Shevet HaKehati 3:63, Birkat Eitan (pg. 146), Vezot HaBracha (pg 185, chapter 20), Sh”t Ateret Paz 1:1, Shevet HaLevi 5:23, and Sh”t Rivevot Efraim 3:47, 5:114 write that women are exempt from making one hundred berachot each day. Halichot Bat Yisrael (14:47 p. 183) writes that women are not obligated since they're not obligated in all the same berachot as men. His proof is that the poskim starting with the Bet Yosef 46:3 who counted the amount of berachot never counted how women would get to a hundred brachot.
. Sefer Ha'itim (Siman 195, pg. 287) cited in Yabia Omer 10:O"C:7
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