Reference for Niddah 140:17

מת מטמא ואין חי מטמא

— The former refers to those who are penitents while the latter refers to those who are not penitent. One verse says, who regardeth not persons,<span class="x" onmousemove="('comment',' Heb. lo yissa panim, lit., 'shall not lift up the countenance', ');">¹⁴</span>

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