Midrash for Makkot 45:2
אמר רב ששת משום רבי אלעזר בן עזריה מנין לרצועה שהיא של עגל דכתיב (דברים כה, ג) ארבעים יכנו וסמיך ליה (דברים כה, ד) לא תחסום שור בדישו
Rav Sheises says in the name of Rebbi Elazar ben Azaryah, From where do we know that the strap should be of calfskin? That the Torah says (Deuteronomy 25,3) "Forty you should hit him" and next to it, (Deuteronomy 25,4) "Do not muzzle an ox while it's threshing.".
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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