[If] she removed [the shoe] and spat, but did not recite, her chalitzah is [nevertheless] valid. [If] she recited and spat, but did not remove [the shoe], her chalitzah is not valid. [If] she removed [the shoe] and recited, but did not spit —- R' Eliezer says: her chalitzah is not valid; [but] R' Akiva says: her chalitzah is valid. Said R' Eliezer: ... So should be done ... (Deut. 25:9) —- whatever is an action is indispensable. R' Akiva replied: Is that a proof? “So should be done to the man ...” —- whatever is an action involving the man [is indispensable].