Reference for Bava Kamma 141:13

אמרי מאן חכמים ר"ש דאמר שחיטה שאינה ראויה לא שמה שחיטה

Mar Zutra demurred to this. Is there [he said] any action for which a man is not liable if done by himself but for which he is liable if done by his agent? — R. Ashi said to him: In that case<span class="x" onmousemove="('comment',' I.e., capital punishment for desecrating the Sabbath or serving idols. ');">²¹</span> it was not because he should not be subject to liability, but because he ought to be subject to a penalty<span class="x" onmousemove="('comment',' I.e., capital punishment for desecrating the Sabbath or serving idols. ');">²¹</span>

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