Reference for Chullin 281:26

אלא אמר מר בר רב אשי

but according to him who teaches that it depends upon whether he has nullified or not nullified [the positive precept],<span class="x" onmousemove="('comment',' I.e., the transgressor does not incur the penalty of stripes for the infringement of the negative precept unless he has also nullified his chances of performing the remedial precept, e.g., here if he slaughtered the dam. But so long as he has not nullified the remedial precept, even though he defers it to some later date, he is not liable to stripes.');">¹⁸</span>

Rashi on Deuteronomy

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