Related for Shevuot 65:16
ותשלומי ד' וה' משום קרנא
- Come and hear: 'I ADJURE YOU THAT YOU COME AND BEAR TESTIMONY FOR ME THAT SO-AND-SO OWES ME FULL INDEMNITY FOR DAMAGE, OR HALF INDEMNITY'. Now, half indemnity is a fine,<span class="x" onmousemove="('comment',' It is assumed at present that this half indemnity is for the damage caused by a goring ox on the first two occasions while yet a Tam (v. Glos.) , Ex. XXI, 35; and this is a fine, B.K. 15a.');"><sup>24</sup></span>
Tosefta Megillah
There is no difference between a holiday and Shabbat except for [work pertaining to preparation of] food. R' Yehuda said "also [work pertaining to] allowing for [preparation of] food. R' Nechunya ben Hakana said "Yom Kippur is like Shabbat with respect to payment for civil damages." There is no difference between the second set of three fasts and the last set of seven fasts except for blowing [the shofar] and closing the markets. There is no difference between one who swears off benefit from his fellow and one who swears off food from his fellow except for walking through the others' property and implements that are not used for food.
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Tosefta Ketubot
Rabbi Nehunya ben Ha-Kanah says: A man who has sex with his sister, with his paternal aunt, with his maternal aunt, with his wife's sister, with his brother's wife, with his uncle's wife, with a niddah—they do not have the fine [since he is liable for death]. And so too Rabbi Nehunya ben Ha-Kanah used to say: Yom Kippur is like Shabbat for monetary fines [on both, for many transgressions, he is exempt from monetary fines because he is liable for death or karet].
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