Reference for Makkot 40:10

והמשרט שריטה אחת וכו': ת"ר (ויקרא יט, כח) ושרט יכול אפילו שרט על ביתו שנפל ועל ספינתו שטבעה בים ת"ל (ויקרא יט, כח) לנפש אינו חייב אלא על המת בלבד ומנין למשרט חמש שריטות על מת אחד שהוא חייב על כל אחת ואחת ת"ל ושרט לחייב על כל שריטה ושריטה

And the incisor who makes one incision: Our rabbis taught (from Leviticus 19:28) an incision- could the rule [that this is forbidden] apply even if [one made] the incision because of one's house that fell or one's ship that sank at sea? What the verse (Leviticus 19:28) comes to teach is "for a person" (La-nefesh)- one is not culpable [for having violated the injunction of Leviticus 19:28) until one has made the incision because of one who has died. From where do we learn that one who makes 5 incisions for 1 is culpable [for the punishment of lashes] for each individual incision? It is learned [from Leviticus 19:28 in the word] "incision" (seret)- that each individual incision is warranting of punishment.

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