Mesorat%20hashas for Keritot 38:3
המתעסק בחלבים ועריות חייב שכן נהנה
surely he is liable! For Rab Nahman said in the name of Samuel: Unpurposed eating of heleb or unpurposed incestuous intercourse is subject [to an offering] because [the offender] has after all derived a benefit thereby! - It rather refers to unpurposed labour on Sabbath, when he is exempt, because the Torah has forbidden [on the Sabbath] only purposive work.
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