“ With a hundred in addition to himself Rabbi Yose makes the same distinction made by the previous (anonymous) source: if there is more than the minimum number, the language changes from "let us bless" to the imperative "bless".
Rabbi Akiva says Rabbi Akiva gives the rationale for why the blessing should not change, no matter how much the numbers increase beyond ten. ”

“ When there are a hundred, he says “Let us bless”, when a hundred and him, he says, “Bless”, When a thousand he says, “Let us bless our G-d, G-d of Israel” when a thousand and him, he says “Bless”. When with multitudes say, “Let us bless G-d, our G-d, G-d of Israel, G-d of legions, who dwells above the cherubim, for the food that we have eaten”, With multitudes and himself, he says, “Bless”. Like the way he blessed, they respond after him, “Blessed are you G-d, our G-d, G-d of Israel, G-d of the legions, who dwells above the Cherubim, for the food that we have eaten.” ”

“ Similarly, since there need to be ten to use God's name in the zimmun, if there are only ten, together they say, "let us bless our God"; but if there is an additional person, he can address the ten and state [in the imperative] "bless our God". ”