Reference for Kiddushin 71:8

ומה להלן על מת אף כאן על מת א"כ נכתוב קרא קרח מאי קרחה שמעת מינה תרתי

upon whom Scripture imposes additional precepts; whence do we know it of Israelites? - Karhah [baldness] is stated here, and karhah is also stated below; just as there, one is liable for every act of making baldness, and for the [whole] head as for between the eyes, so here too, one is liable for every act of baldness and in respect of the whole head as for between the eyes. And just as below, [baldness] for the dead [is meant], so here too it is for the dead!<span class="x" onmousemove="('comment',' I.e., Lev, XXI, 5 refers to such a case.');">⁸</span>

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