Halakhah for Sanhedrin 108:8
למדנו אזהרה לשוכב לנשכב מניין ת"ל (דברים כג, יח) לא יהיה קדש מבני ישראל ואומר (מלכים א יד, כד) וגם קדש היה בארץ וגו' דברי רבי ישמעאל
He who commits bestiality, and also causes himself to be thus abused — R.Abbahu said: On R. Ishmael's view, he incurs two penalties, one for theinjunction, thou shalt not lie with any beast, and one for the prohibition,there shall be no sodomite of the sons of Israel. But on R. Akiba's view,he incurs but one penalty, since thy lying [actively] and thy lying [passively]is but one injunction. Abaye said: Even on R. Ishmael's view he incurs onepenalty only, for there shall be no Sodomite applies to sodomy withmankind.<span class="x" onmousemove="('comment',' Not to bestiality at all, in spite of the fact that this was cited above in this connection. ');"><sup>13</sup></span>