Siman 223
Presented here for study, not as a practical ruling. The Shulchan Aruch rules by Sephardi custom, the Rema's glosses by Ashkenazi custom, and the Kitzur follows Ashkenazi custom. For a practical question, ask your rabbi.
א יָלְדָה אִשְׁתּוֹ זָכָר, מְבָרֵךְ: הַטּוֹב וְהַמֵּטִיב, וְגַם הִיא צְרִיכָה לְבָרֵךְ כֵּן. הַגָּה: וְאִם מֵתָה אִשְׁתּוֹ בְּלֵידָתָהּ, מְבָרֵךְ: שֶׁהֶחֱיָנוּ, דְּהָא לֵיכָּא הֲטָבָה לְאַחֲרִינֵי; וְכֵן אִם מֵת הָאָב קֹדֶם שֶׁיְּלָדַתּוּ, הִיא מְבָרֶכֶת שֶׁהֶחֱיָנוּ כֵּן נִרְאֶה לִי (לְיַשֵּׁב הָרַשְׁבָּ"א סִימָן רמ"ה); וְיֵשׁ שֶׁכָּתְבוּ שֶׁנָּהֲגוּ לְהָקֵל בִּבְרָכָה זוֹ, שֶׁאֵינָהּ חוֹבָה אֶלָּא רְשׁוּת, וּמִזֶּה נִתְפַּשֵּׁט שֶׁרַבִּים מְקִלִּים בְּאֵלּוּ הַבְּרָכוֹת.
1 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.
ב מֵת אָבִיו, מְבָרֵךְ: דַּיַּן הָאֱמֶת; הָיָה לוֹ מָמוֹן שֶׁיְּרָשׁוֹ, אִם אֵין לוֹ אַחִים מְבָרֵךְ גַּם כֵּן: שֶׁהֶחֱיָנוּ; וְאִם יֵשׁ לוֹ אַחִים, בִּמְקוֹם שֶׁהֶחֱיָנוּ מְבָרֵךְ: הַטּוֹב וְהַמֵּטִיב. הַגָּה: שֶׁאֵין מְבָרְכִין הַטּוֹב וְהַמֵּטִיב אֶלָּא אִם כֵּן יֵשׁ לוֹ שֻׁתָּפוּת בְּאוֹתָהּ טוֹבָה (טוּר).
2 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)
ג בָּנָה בֵּית חָדָשׁ, אוֹ קָנָה כֵּלִים חֲדָשִׁים, אֲפִלּוּ הָיָה לוֹ כַּיּוֹצֵא בְּאֵלּוּ תְּחִלָּה, אוֹ קָנָה וְחָזַר וְקָנָה, מְבָרֵךְ עַל כָּל פַּעַם, שֶׁהֶחֱיָנוּ, וְלָאו דַּוְקָא חֲדָשִׁים דְּהוּא הַדִּין לִישָׁנִים, אִם הֵם חֲדָשִׁים לוֹ, שֶׁלֹּא הָיוּ אֵלּוּ שֶׁלּוֹ מֵעוֹלָם, וְלֹא אָמְרוּ חֲדָשִׁים אֶלָּא לַאֲפוּקֵי אִם מְכָרָן וְחָזַר וּקְנָאָן.
3 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.
ד בִּשְׁעַת הַקִּנְיָן יֵשׁ לוֹ לְבָרֵךְ, אַף עַל פִּי שֶׁעֲדַיִן לֹא נִשְׁתַּמֵּשׁ בָּהֶם, שֶׁאֵין הַבְּרָכָה אֶלָּא עַל יְדֵי שִׂמְחַת הַלֵּב שֶׁהוּא שָׂמֵחַ בִּקְנִיָּתָן, וּכְשֶׁיִּלְבְּשֵׁם מְבָרֵךְ: מַלְבִּישׁ עֲרֻמִּים.
4 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.
ה קָנָה כֵּלִים שֶׁמִּשְׁתַּמְּשִׁין בָּהֶם הוּא וּבְנֵי בֵּיתוֹ, מְבָרֵךְ: הַטּוֹב וְהַמֵּטִיב; אִם נָתְנוּ לוֹ בְּמַתָּנָה מְבָרֵךְ: הַטּוֹב וְהַמֵּטִיב, שֶׁהִיא טוֹבָה לוֹ וְלַנּוֹתֵן.
5 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.
ו עַל דָּבָר שֶׁאֵינוֹ חָשׁוּב כָּל כָּךְ, כְּגוֹן חָלוּק, אוֹ מִנְעָלִים וְאַנְפְּלָאוֹת (פי' מִנְעָלִים קְטַנִּים שֶׁחוֹפִין רֹב הָרֶגֶל), אֵין לְבָרֵךְ עֲלֵיהֶם; וְאִם הוּא עָנִי וְשָׂמֵחַ בָּהֶם, יְבָרֵךְ. הַגָּה: וְיֵשׁ אוֹמְרִים דַּאֲפִלּוּ עָנִי אֵינוֹ מְבָרֵךְ עַל חָלוּק וּמִנְעָלִים וְכַדּוֹמֶה, וְכֵן נוֹהֲגִין (טוּר בְּשֵׁם תוס' וּתְרוּמַת הַדֶּשֶׁן סִימָן ל"ו), הַמִּנְהָג לוֹמַר לְמִי שֶׁלּוֹבֵשׁ בֶּגֶד חָדָשׁ: תְּבַלֶּה וְתִתְחַדֵּשׁ. וְיֵשׁ מִי שֶׁכָּתַב שֶׁאֵין לוֹמַר כֵּן עַל מִנְעָלִים אוֹ בְּגָדִים הַנַּעֲשִׂים מֵעוֹרוֹת שֶׁל בְּהֵמָה דְּאִם כֵּן הָיוּ צְרִיכִים לְהָמִית בְּהֵמָה אַחֶרֶת תְּחִלָּה שֶׁיְּחַדֵּשׁ בֶּגֶד אַחֵר, וּכְתִיב: וְרַחֲמָיו עַל כָּל מַעֲשָׂיו (תְּהִלִּים קמה, ט) (מהרי"ו בִּפְסָקָיו) וְהִנֵּה הַטַּעַם חָלוּשׁ מְאֹד וְאֵינוֹ נִרְאֶה, מִכָּל מָקוֹם רַבִּים מַקְפִּידִים עַל זֶה שֶׁלֹּא לְאָמְרוֹ.
6 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.