Reference for Makkot 32:2

והא איכא פאה דרחמנא אמר (ויקרא כג, כב) לא תכלה פאת וגו' לעני ולגר תעזוב אותם וגו'

But there is Pea'uh. That the Torah says (Leviticus 23,22) "You shall not begin [to reap] the corner. etc." "to the pauper and the proselyte you should give them. etc." That you find in this both Kimu v'lo Kimu and Bitlo v'lo Bitlo.

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