Makkos 3:14 - 3:15

and the court crier recites the verses: “If you do not observe to perform all the words of this law that are written in this book, that you may fear this glorious and awesome name, the Lord your God. And the Lord will make your plagues [makkotekha] outstanding, and the plagues of your descendants, and even great plagues, and of long continuance, and severe sicknesses, and of long continuance” (Deuteronomy 28:58–59). And then he returns to the beginning of the verse. He also recites: “And you shall observe the matters of this covenant, and do them, that you may make all that you do to prosper” (Deuteronomy 29:8), and concludes with the verse: “And He is merciful and shall atone for transgression, and destroys not; and many a time does He turn His anger away, and does not stir up all His wrath” (Psalms 78:38), and then returns to the beginning of the verse that starts: “If you do not observe to perform.” If the one being flogged dies at the hand of the attendant, the latter is exempt, because he acted at the directive of the court. If the attendant added for him an additional lash with a strap and he died, the attendant is exiled to a city of refuge on his account, as an unwitting murderer. If the one being flogged involuntarily sullies himself, due to fear or pain, whether with excrement or with urine, he is exempt from further lashes. Rabbi Yehuda says that the threshold of shame for men and women is different: The man is exempted if he sullies himself with excrement, and the woman is exempted even with urine.

וְהַקּוֹרֵא קוֹרֵא (שם כח) אִם לֹא תִשְׁמֹר לַעֲשׂוֹת וְגוֹ' וְהִפְלָא ה' אֶת מַכֹּתְךָ וְאֵת מַכּוֹת וְגוֹ', וְחוֹזֵר לִתְחִלַּת הַמִּקְרָא (שם כט) וּשְׁמַרְתֶּם אֶת דִּבְרֵי הַבְּרִית הַזֹּאת וְגוֹ', וְחוֹתֵם (תהלים עח) וְהוּא רַחוּם יְכַפֵּר עָוֹן וְגוֹ', וְחוֹזֵר לִתְחִלַּת הַמִּקְרָא. וְאִם מֵת תַּחַת יָדוֹ, פָּטוּר. הוֹסִיף לוֹ עוֹד רְצוּעָה אַחַת וָמֵת, הֲרֵי זֶה גוֹלֶה עַל יָדוֹ. נִתְקַלְקֵל בֵּין בְּרֶעִי בֵּין בְּמַיִם, פָּטוּר. רַבִּי יְהוּדָה אוֹמֵר, הָאִישׁ בְּרֶעִי וְהָאִשָּׁה בְּמָיִם:

All those liable to receive karet who were flogged are exempted from their punishment of karet, as it is stated: “And your brother shall be debased before your eyes” (Deuteronomy 25:3), indicating: Once he is flogged he is as your brother, as his sin has been atoned and he is no longer excised from the Jewish people; this is the statement of Rabbi Ḥananya ben Gamliel. And Rabbi Ḥananya ben Gamliel says: And if for one who performs one transgression his soul is taken for it, as one’s soul can be uprooted from the world for one transgression, for one who performs a single mitzva, it is all the more so the case that his soul will be given to him, as the reward for performing mitzvot is greater than the punishment for performing transgressions. Rabbi Shimon says: It is derived from its own place in the Torah, as it is stated at the conclusion of the passage discussing intercourse with forbidden relatives, which is punishable with karet: “And the souls that perform them shall be excised” (Leviticus 18:29), and it states toward the beginning of that chapter: “That a person shall perform and live by them” (Leviticus 18:5). It is inferred that with regard to one who sits and did not perform a transgression, God gives him a reward like that received by one who performs a mitzva. Rabbi Shimon bar Rabbi Yehuda HaNasi says that as the verse states: “Only be steadfast to not eat the blood, as the blood is the soul” (Deuteronomy 12:23), it can be derived a fortiori: And if with regard to the blood, which a person’s soul loathes, one who abstains from its consumption receives a reward for that action, as it is written in a subsequent verse: “You shall not eat it, so that it shall be good for you and for your children after you” (Deuteronomy 12:25); then concerning robbery and intercourse with forbidden relatives, which a person’s soul desires and covets, one who abstains from their performance and overcomes his inclination, all the more so that he and his descendants and the descendants of his descendants until the end of all generations will merit a reward.

כָּל חַיָּבֵי כְרֵתוֹת שֶׁלָּקוּ, נִפְטְרוּ יְדֵי כְרֵתָתָן, שֶׁנֶאֱמַר (דברים כה) וְנִקְלָה אָחִיךָ לְעֵינֶיךָ, כְּשֶׁלָּקָה הֲרֵי הוּא כְאָחִיךָ, דִּבְרֵי רַבִּי חֲנַנְיָא בֶּן גַּמְלִיאֵל. אָמַר רַבִּי חֲנַנְיָא בֶּן גַּמְלִיאֵל, מָה אִם הָעוֹבֵר עֲבֵרָה אַחַת, נוֹטֵל נַפְשׁוֹ עָלֶיהָ, הָעוֹשֶׂה מִצְוָה אַחַת, עַל אַחַת כַּמָּה וְכַמָּה שֶׁתִּנָּתֵן לוֹ נַפְשׁוֹ. רַבִּי שִׁמְעוֹן אוֹמֵר, מִמְּקוֹמוֹ הוּא לָמֵד, שֶׁנֶּאֱמַר (ויקרא יח) וְנִכְרְתוּ הַנְּפָשׁוֹת הָעֹשֹׂת וְגוֹ', וְאוֹמֵר (שם) אֲשֶׁר יַעֲשֶׂה אֹתָם הָאָדָם וָחַי בָּהֶם. הָא, כָּל הַיּוֹשֵׁב וְלֹא עָבַר עֲבֵרָה, נוֹתְנִין לוֹ שָׂכָר כְּעוֹשֶׂה מִצְוָה. רַבִּי שִׁמְעוֹן בַּר רַבִּי אוֹמֵר, הֲרֵי הוּא אוֹמֵר (דברים יב) רַק חֲזַק לְבִלְתִּי אֲכֹל הַדָּם כִּי הַדָּם הוּא הַנָּפֶשׁ וְגוֹ', וּמָה אִם הַדָּם שֶׁנַּפְשׁוֹ שֶׁל אָדָם קָצָה מִמֶּנּוּ, הַפּוֹרֵשׁ מִמֶּנּוּ מְקַבֵּל שָׂכָר, גָּזֵל וַעֲרָיוֹת שֶׁנַּפְשׁוֹ שֶׁל אָדָם מִתְאַוָּה לָהֶן וּמְחַמַּדְתָּן, הַפּוֹרֵשׁ מֵהֶן עַל אַחַת כַּמָּה וְכַמָּה שֶׁיִּזְכֶּה לוֹ וּלְדוֹרוֹתָיו וּלְדוֹרוֹת דּוֹרוֹתָיו עַד סוֹף כָּל הַדּוֹרוֹת: