Reference for Bava Kamma 139:15

ר' עקיבא האמר דבר ולא חצי דבר

OR IF HE STEALS AND SELLS FOR IDOLATROUS PURPOSES, OR IF HE STEALS AND SLAUGHTERS ON THE DAY OF ATONEMENT,<span class="x" onmousemove="('comment',' As for desecrating the Day of Atonement in contradistinction to the Sabbath no capital charge is involved, the sole punishment at the hand of man being thirty-nine lashes. ');">¹⁴</span>

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