Commentary for Makkot 41:1

קסבר רבי יוסי שריטה וגדידה אחת היא וכתיב התם למת

As Rabbi Yossi reasoned: "an incision [serita] and a gash [gedidah] are one in the same, and it is written there [in Deteruonomy 14:1] that is [specifically for the dead]".

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