Quoting%20commentary for Keritot 5:23

מה קטרת לאו בפני עצמו וחייבים עליה כרת בפני עצמו אף מפטם שמן וסך נמי כיון דלאו בפני עצמו חייבים עליו בפני עצמה

And if you should argue that [the Mishnah] is indeed according to R'Akiba, but that he himself agrees with R'Ishmael's view in the case dealt with in the earlier clause, [I would retort,] did not R'Abbahu say: If a man has connection with a man or causes a man to have connection with him, on the view of R'Ishmael, who derives these [prohibitions] from two different texts, viz. , Thou shalt not lie with mankind,<span class="x" onmousemove="('comment',' Lev. XVIII, 22.');">¹⁴</span>

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