Related for Shevuot 65:18
מאי קמ"ל כולה ממונא הוא רישא חדא קמ"ל סיפא חדא קמ"ל רישא חדא קמ"ל דחצי נזק צרורות ממונא הוא
That is well according to him who holds that the half indemnity is a liability, but according to him who holds it is a fine, what shall we say?<span class="x" onmousemove="('comment',' How will he explain the half indemnity of the Mishnah?');"><sup>27</sup></span> - [The Mishnah will refer to] the half indemnity of pebbles,<span class="x" onmousemove="('comment',' If an animal, while walking, treads on pebbles, and they fly out from under its feet, and cause damage to another's property, the owner of the animal pays half the amount of the damage; B.K. 17a.');"><sup>28</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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