Reference for Keritot 4:60

(ויקרא ז, כ) והנפש אשר תאכל בשר וגו' והלא שלמים בכלל הקדשים היו למה יצאו

And for which purpose then has the penalty of kareth been mentioned in the case of 'his sister'? - [To teach] that separate sacrifices be brought for intercourse with 'his sister', 'his father's siste and 'his mother's sister'.

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