Midrash for Makkot 45:15
נתקלקל וכו': תנו רבנן אחד האיש ואחד האשה בריעי ולא במים דברי רבי מאיר רבי יהודה אומר האיש בריעי והאשה במים וחכ"א אחד האיש ואחד האשה בין בריעי בין במים
If he soiled himself. etc.: The Rabbis taught [in a baraisa], Both a man and a woman [are exempt] with excrement, but not urine, these are the words of Rebbi Meir. Rebbi Yehuda says, a man [is exempt] with excrement and a woman with urine. And the sages say, both a man and a woman [are exempt] with either excrement or urine.
Sifrei Devarim
I might think, (that they were steeped in blood) even after they received it; it is, therefore, written "only" (a term of limitation). Once they received it, they observed it with joy. [Rabban Gamliel says: It states "Only strengthen yourself not to eat the blood". If Scripture exhorted us so concerning the "lightest" mitzvah of the Torah, (not to eat) blood, how much more so are we thus exhorted concerning the other mitzvoth of the Torah!]
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Sifrei Devarim
(Rabban Gamliel says: It states "Only strengthen yourself not to eat the blood". If Scripture exhorted us so concerning the "lightest" mitzvah of the Torah, (not to eat) blood, how much more so are we thus exhorted concerning the other mitzvoth of the Torah!)
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