Midrash for Ketubot 90:4
וטעמא מאי אמר רבי יצחק בר אבין ואיתימא רבי יצחק בר אבא זו מעשיה גרמו לה וזה עקימת שפתיו גרמו לו זו מעשיה גרמו לה כשהיא זנאי נערה זנאי וזה עקימת שפתיו גרמו לו אימת קא מיחייב ההיא שעתא וההיא שעתא בוגרת הואי
What is the reason? Yitzchak b. Avin, or, as some say, R. Yitzchak b. Abba, replied: In her case it was her behavior that brought about her [punishment] but in his case it was is the perversion of his lips that brought about his [penalties]. In her case it was her behavior that brought about her [punishment]’ and when she fornicated she was still a na’arah. But in his case it was the perversion of his lips that brought about his [penalty]’; and when did he incur his guilt? At that time, and at that time she was already adolescent.
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