It is apparent from the above-mentioned halacha that when a person says Kriyas Shema, he should actively attempt to fulfill the commandments contained in it. Therefore, upon saying the verse of V’ahavta, one must arouse within himself feelings of love for Hakodosh Boruch Hu. One way to achieve this feeling is by focusing on His greatness in contrast with the futility of man. One should also focus on His infinite kindness and patience. If it is difficult to have this intent during davening, one may do so afterwards, preferably before eating breakfast.
[ס"ק יד; ביאורים ומוספים דרשו, 19]