Moshev Zekanim and Rabeinu Efraim write that the word àæ is written twice in the verse. This teaches that even if one is involved in learning Torah, nevertheless, one cannot nullify the àæ (gematria) 100 berachos each day. Thus, the times for Torah is one set of time; and the times for Tefillah is another set of time.
In Shvelei haLekat one finds that the Geonim had a tradition of a letter regarding the prayer after the morning Shema, called Emes VaYetziv, is founded on this same principal of one hundred berachos a day. In the words 18 words (noted below) there are exactly 100 letters (if the two extra letters are included áÖÚìãÚ äìÚïãÚ). Further, their tradition also has that the first letters of these 17 words (the 15 consecutive Vav’s - 15*6=90 and the 2 heh’s - 2*5=10) together equal 100.
The book Seder HaYom documents that the prayer was authored by leaders of the ancient Babylonian Jewish community during the times of Ezra the Scribe and the return of the people of Israel to Israel in order to rebuild the Holy Temple. Ezra invited the Babylonian Jewish community to join in the return to Yerushalayim. They didn’t go back to Yershalayim, since they had a tradition that the Second Bais haMikdash would also be destroyed. They could not spiritually and emotionally double their pain by having to endure (they or their descendants) another destruction. In order to demonstrate that despite their decision to remain in Babylonia, they nevertheless remained loyal and believing Jews, they penned this Tefillah of Emes Veyatziv, and sent it in a letter format to Ezra and the leaders of Israel. This letter was in the procession of the Geonim.
Emes VaYatziv (16 words of praise)
Why the word vaYatziv is in Aramaic? Berachos 14
Rabbi Avahu said in the name of Rabbi Yochanan: The halachah follows Rabbi Yehudah, who says that between va’yomer and emes ve’yatziv, one should not interrupt. Rabbi Avahu said in the name of Rabbi Yochanan: What is Rabbi Yehudah's reason? It is because we find in the Torah that it is written: Hashem, G-d, is true.
Sixteen words of praise joined by 15 vav’s:
In the sidur Magid Tzedek by Rabbi Pinchas of Plotzk, a disciple of the Vilna Gaon, we find a wonderful explanation, praised by the Gaon, of the 16 words emes veyatziv venachon...vetov veyafeh. According to his explanation, each expression concerns one verse in the parshayos of Shema’ and Vehayah im shamoa’. The person praying says that what he said in the verse Shema’ Yisrael is emes – true and that what he said in Baruch shem... is yatziv – firm, and what he said in the verse Veohavta - And you shall love Hashem... is nachon - correct and so on The affirmation of Baruch shem... is veyatziv. Why? Because Baruch shem... is whispered so that the angels won’t become jealous of us. Therefore, its affirmation, though said aloud, is said in Aramaic - yatziv is an Aramaic word (Daniel 2:45) - so that the angels, who aren’t familiar with this language, shouldn’t understand.
The obvious questions are A) Why sixteen? and B) Why so seemingly repetitious?
He explains the reason there are eight is to symbolize the eight strands of Tzitzis on each corner of a Tallis. Since we are affirming the truth of G-d just mentioned in the passage about Tzitzis, the structure of Emes Veyatziv embodies Tzitzis. If something is genuinely true, it means that it is true in all circumstances, for all time, everywhere. The next two verses in Emes Vayatziv proclaim that G-d, our protector and His Divine truth are for all times, and in all places that have ever or will ever exist.