Commentary for Makkot 28:2

ואידך ההוא מיבעי ליה לחלק כרת למפטם ולסך

And [what do the Rabbis, i.e. Rebbi Akiva and Rabbi Yishmael do with achoso d'reisha, if they do not learn out the principle of not deriving punishments]? That verse is needed to teach us that there is a separate kares prohibition for concocting [the anointing oil] and for anointing [with the original anointing oil].

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