Commentary for Makkot 3:2
מעידין אנו באיש פלוני שהוא חייב לגלות אין אומרים יגלה זה תחתיו אלא לוקה ארבעים:
Witnesses testify that this person is subject to exile, we don't say that they [the false witnesses] are exiled in his place, rather they are lashed forty times.
Rashi on Makkot
That is ruled for [the penalty of] Exile: That he killed someone negligently.
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