The gemara seeks a source for the mitzva to bentch after eating and finds one. The gemara then seeks a source for the mitzva of making a bracha before learning Torah and finds one in the pasuk כי שם השם אקרא הבו גודל לאלהנו. The gemara then attempts to prove with a kal vachomer that a bracha should be made BEFORE eating and AFTER learning which the gemara then rejects.
What requires understanding is why is it axiomatic that a bracha should be made AFTER eating and BEFORE learning and it is a question whether a bracha should be made BEFORE eating and AFTER learning.
There are two reasons why we eat. 1] The momentary pleasure of eating. 2] The energy it gives us to fulfill our tasks in this world. Making a bracha AFTER eating is an appreciation of the benefit we will receive AFTER we finish eating. Making a bracha before we eat would be on the pleasure we derive from the food. The primary reason we eat is for the benefit we receive after eating while the momentary pleasure we enjoy is only peripheral. Thus a bracha is mandated AFTER we eat and the bracha before we eat is a question.
There are two reasons we learn. 1] In order to know what to do. גדול תלמוד שמביא לידי מעשה.
2] To know Hashem as we learn and not necessarily for any future benefit. Making a bracha prior to learning shows that the main reason we learn is to get to know Hashem as we learn and not for any future benefit. That is the primary reason we learn. The source of the derivation is כי שם השם אקרא - When we learn we are calling out the name of Hashem, we are finding out what He is all about כביכול. If we would make a bracha only after learning that would show that the main reason we learn is in order to know what to do and that is not the reality.