Reference for Makkot 9:2

<big><strong>מתני׳</strong></big> משלשין בממון ואין משלשין במכות כיצד העידוהו שהוא חייב לחבירו מאתים זוז ונמצאו זוממין משלשין ביניהם אבל אם העידוהו שהוא חייב מלקות ארבעים ונמצאו זוממין כל אחד ואחד לוקה ארבעים:

MISHNA: [The false witnesses] divide the monetary payment but not the lashes. How is this? If they testified that a person was obligated to pay 200 zuz [a unit of currency] to his fellow and were then found to be false, they split the payment between them, but if they testified that a person was liable to forty lashes and were then found to be false, each [of the false witnesses] gets forty lashes.

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