Midrash for Makkot 30:2

דתני תנא קמיה דרבי יוחנן כל מצות לא תעשה שיש בה קום עשה קיים עשה שבה פטור ביטל עשה שבה חייב

That a teacher of baraisas taught in the presence of Rebbi Yochanon, Any prohibition that includes a [remedial] positive commandment, if he fulfills the commandment he is exempt, if he nullifys the commandment is he is liable.

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