Reference for Makkot 26:6
אי הכי לאו שאין בו מעשה נמי (דברים כח, נח) לעשות כתיב
If so then a prohibition not involving an action should also [be liable to malkus, something which we know isn't true]? (Deuteronomy 28, 58), "to perform" is written.
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