Reference for Kiddushin 162:8

מתייחד אדם עם אמו אמר רב יהודה אמר רב אסי מתייחד אדם עם אחותו ודר עם אמו ועם בתו כי אמרה קמיה דשמואל אמר אסור להתייחד עם כל עריות שבתורה ואפילו עם בהמה

When R'Akiba came to this verse, he wept. If of him who intended to eat swine's flesh but chanced upon sheep's flesh, yet the Torah decreed that he requires atonement; how much more so of him who intended to eat swine's flesh and actually ate swine's flesh!<span class="x" onmousemove="('comment',' Lit., 'it came up in his hand to eat, etc.'');">¹⁴</span> Similarly, you read: Though he knew it not, yet he is guilty, and shall bear his iniquity.<span class="x" onmousemove="('comment',' Lev. V, 17.');">¹⁵</span> When R'Akiba came to this verse, he wept.

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