Commentary for Ketubot 71:2

איכא דאמרי עריות חייבי מיתות ב"ד וחייבי כריתות שניות חייבי לאוין מני ר"ש בן מנסיא היא:

There are those who say: “Forbidden relations” are those punishable by death at the hand of the Court or karet, “prohibitions of the second degree” are prohibitions which are simply the transgression of a negative commandment. Whose opinion is this? That of R. Shimon b. Menassia.

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