Reference for Sotah 74:5
ר' שמעון בן יהודה איש כפר עכו אמר משום רבי שמעון אין לך מצוה ומצוה שכתובה בתורה שלא נכרתו עליה ארבעים ושמנה בריתות של שש מאות אלף ושלשת אלפים וחמש מאות וחמשים
The difference of opinion here is the same as that of the teachers in the following: R. Ishmael says: General laws were proclaimed at Sinai and particular laws in the Tent of Meeting. R. Akiba says: Both general and particular laws were proclaimed at Sinai, repeated in the Tent of Meeting, and for the third time in the plains of Moab. Consequently there is not a single precept written in the Torah in connection with which forty-eight covenants were not made. R. Simeon b. Judah of Kefar Acco<span class="x" onmousemove="('comment',' [Caphare Accho in lower Galilee, mentioned in Josephus, Wars II, 20, 6; v. Hildesheimer, Beitrage, p. 81.] ');"><sup>9</sup></span> said in the name of R. Simeon: There is not a single precept written in the Torah in connection with which forty-eight times six hundred and three thousand, five hundred and fifty<span class="x" onmousemove="('comment',' The number of male Israelites, with each of whom the covenants were made. ');"><sup>10</sup></span>