Reference for Ketubot 201:12

אלא אשניה וקנסו רבנן לדידה בדידיה ולדידיה בדידה

Rather, he refers to a forbidden relative of the second degree: the Rabbis penalized the woman in respect of [what is due to her] from him, and penalized the man in respect of [what is due to him] from the woman.

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