Halakhah for Sanhedrin 108:14
אלא לרבי ישמעאל אזהרה לנשכב מנא ליה נפקא ליה (שמות כב, יח) מכל שוכב עם בהמה מות יומת אם אינו ענין לשוכב תניהו ענין לנשכב
He who submits both to pederasty and to bestiality — R. Abbahu said: OnR. Akiba's view, he incurs two penalties; one for thou shalt not lie [withmankind], and the other for thou shalt not lie [with any beast]. But on R.Ishmael's view, he incurs only one punishment, both offences being derivedfrom the single verse, There shall be noSodomite.<span class="x" onmousemove="('comment',' Since R. Akiba maintains that the prohibition of passive sodomy is included in active sodomy, it follows that passive pederasty and bestiality are two distinct offences, for there are two distinct injunctions. But as R. Ishmael maintains that the injunction against active sodomy does not include passive submission, and that the latter, whether in pederasty or bestiality, is derived from the single injunction, There shall be no sodomite, the double offence incurs one penalty only. ');"><sup>19</sup></span>