Commentary for Ketubot 71:1

עריות ממש שניות מדברי סופרים כיון דמדאורייתא חזיא ליה אמאי אין להן קנס אלא עריות חייבי מיתות בית דין שניות חייבי כריתות אבל חייבי לאוין יש להן קנס ומני שמעון התימני היא

are really forbidden relations and prohibitions of the second degree [are those relations which were forbidden] by the rabbis, since she is permitted to him by the Torah, why should she not receive the fine? Rather, forbidden relations are those with regard to those punishable by death, prohibitions of the second degree are those punishable by karet. But in the case of prohibitions which are simply the transgression of a negative commandment, they do receive the fine. And whose opinion is it? [It is that of] Shimon the Yemenite.

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