Shulchan Arukh Orach Chayim · Siman 223

English

One whose wife gave birth, whose benefactor died, who built a new house, and who acquired new vessels — and what blessing he recites. 6 sections: If one's wife gave birth to a male, he recites HaTov veHaMeitiv, and she too must recite it. Rema: If his wife died in childbirth he recites Shehecheyanu, since there is no benefit to others. Similarly if the father died before she gave birth, she recites Shehecheyanu. (This also seems to me to reconcile the Rashba §245.) Some have written that the custom is to be lenient with this blessing since it is optional rather than obligatory, and from this it has spread that many are lenient with these blessings.

English

If one's father died, he recites Dayan HaEmet. If the father left money that he inherits and he has no brothers, he also recites Shehecheyanu. If he has brothers, in place of Shehecheyanu he recites HaTov veHaMeitiv. Rema: One only recites HaTov veHaMeitiv when others share in the benefit. (Tur)

English

If one built a new house or acquired new vessels — even if he had similar ones before, or if he bought, sold, and bought again — he recites Shehecheyanu each time. "New" is not specifically new — the same applies to used items that are new to him, meaning he never owned these particular ones before. "New" was only said to exclude cases where he sold them and bought them back.

English

At the time of acquisition he should recite the blessing even though he has not yet used them, since the blessing is recited on account of the joy in one's heart at the acquisition. When he wears them he recites Malbish Arumim.

English

If he acquired vessels used by both himself and his household, he recites HaTov veHaMeitiv. If they were given to him as a gift he recites HaTov veHaMeitiv, since it is a benefit both to him and to the giver.

English

For something not particularly significant — such as a shirt, shoes, or light slippers — one should not recite a blessing. But if he is poor and rejoices in them, he should bless. Rema: Some say that even a poor person does not recite a blessing over a shirt, shoes, and similar items, and this is the custom. (Tur in the name of Tosafot and Terumat HaDeshen §36) The custom is to say to one who wears a new garment: "May you wear it out and renew it." Some have written that one should not say this regarding shoes or garments made from animal hides, since that would require killing another animal first to make a new garment from it, and it is written "His mercy is upon all His creatures." (Mahariw in his rulings) The reasoning is very weak and does not seem compelling — nonetheless people are careful not to say it.