Reference for Keritot 44:6

אמר רב פפא

but the reason why the Rabbis here declare him exempt, lies in the textual analogy to a sin-offering based on the common term mitzwoth:<span class="x" onmousemove="('comment',' I.e., the expression 'commandments', which occurs in connection with the sin-offering (Lev. IV, 27) and also with the suspensive guilt-offering (ibid. V, 27) . Such an analogy is known as a gezerah shawah.');">⁵</span>

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