Commentary for Yevamot 63:10

ור' שמעון היכא דנשא מת ואח"כ נשא חי כיון דאיסור אחות אשה לא חייל תתייבם יבומי

Our Rabbis learned: If he<span class="x" onmousemove="('comment',' The levir. ');">²⁹</span> had intercourse with her,<span class="x" onmousemove="('comment',' The widow (v. our Mishnah), while his wife was still alive. ');">³⁰</span> he is guilty on account of both 'his brother's wife'<span class="x" onmousemove="('comment',' Since she is exempt from the levirate marriage she is forbidden to the levir as any widow of a brother who has issue. ');">³¹</span>

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