Reference for Yoma 147:6
ואב"א כי קתני אסור אשארא דתנו רבה ורב יוסף בשאר סיפרי דבי רב מניין ליוה"כ שאסור ברחיצה בסיכה ובנעילת הסנדל ובתשמיש המטה ת"ל (ויקרא טז, לא) שבתון שבות
Surely it was taught: Although the term 'forbidden' was used in connection with all of them,<span class="x" onmousemove="('comment',' All the things forbidden, as enumerated in our MISHNAH:');"><sup>11</sup></span> the punishment of extirpation applies only to him who eats or drinks, or engages in labour? - This is what is said: When the term 'forbidden' is used, it is applied but to less than the legal minimum, but where the legal minimum has been transgressed the punishment involved is extirpation; and also extirpation is the penalty, that is the case only with him who eats or drinks or engages in labour.