(Mishnah): There are 36 Aveiros punishable with Kares (when transgressed b'Mezid):

A man who has relations with any of the following (gets Kares, and also the woman does):

His mother, his father's wife, his daughter-in-law, a woman and her daughter (this includes his wife's daughter, granddaughters, mother, and grandmothers), or a married woman;

His sister; the sister of his father, mother, or wife; the wife of his brother or of his father's brother; a Nidah;

Another man, or an animal;

A woman who has relations with an animal;

Megadef (blasphemy), Avodah Zarah, giving some of one's descendants to Molech (a ritual that is, or resembles, idolatry), Ba'al Ov (a way of conjuring up the dead);

Mechalel Shabbos, a Tamei person who ate Kodshim or entered the Mikdash, one who eats Chelev, blood, Nosar, or Pigul, one who slaughters or offers to Hash-m outside the Mikdash;

One who eats Chametz during Pesach, or eats or does Melachah on Yom Kipur;

One who scents oil (like the composition of the Shemen ha'Mishchah), or makes (incense just like the) Ketores, or anoints with the Shemen ha'Mishchah (that Moshe made);

A man who does not fulfill either of the following Mitzvos Aseh -- circumcision (of himself) or Korban Pesach.

If one transgresses any of these b'Mezid, he is Chayav Kares;

R. Meir says, (except for the Mitzvos Aseh,) if he transgresses b'Shogeg, he brings a Chatas;

If he is in doubt whether he transgressed, he brings an Asham Taluy.

The only (other) exceptions (from Asham Taluy) are a Tamei who ate Kodshim or entered the Mikdash, since the Korban for this (if done b'Shogeg) is not Chatas Kavu'ah (in which even an Oni (poor person) brings an animal), rather, Oleh v'Yored (an Oni brings only birds or flour).

Chachamim say, also Megadef is exempt from a Korban. "Torah Achas Yihyeh Lachem la'Oseh bi'Shegagah" excludes Megadef, who does not do an act. (He only speaks.)

(Gemara) Question: Why does the Mishnah give a Minyan (tell how many there are)?

Answer (R. Yochanan): This teaches that if one transgressed all of them in one He'elem (one forgetting; he did not realize in between that he transgressed), he brings a Korban for each one.

(Mishnah): There are 39 Avos Melachos.

Question: Why does the Mishnah give a Minyan?

Answer: This teaches that if one transgressed all of them in one He'elem (he forgot that these Melachos are forbidden), he brings a Korban for each one.

(Mishnah): There are four Mechusharei Kaparah (people who must bring a Korban to complete their Taharah - Zav, Zavah, Yoledes, and Metzora).

Question: Why does the Mishnah give the number? (It lists all four!)

Answer: This is to argue with R. Eliezer ben Yakov, who says that there are five;

(Beraisa - R. Eliezer ben Yakov): A convert is Mechushar Kaparah until he brings the Korban of a convert.

(Mishnah): For four Aveiros one brings a Korban for Mezid, like for Shogeg.

Question: Why does the Mishnah give a Minyan?

Answer: This is to argue with R. Shimon;

(Beraisa - R. Shimon): There is no atonement (Korban) for one who intentionally falsely swore Shevu'as ha'Pikadon.

(Mishnah): There are five cases in which one Korban is brought for multiple Aveiros.

Question: Why does the Mishnah give a Minyan?

Answer: This is for the sake of the Seifa;

(Seifa): A Nazir who became Tamei many times (brings one Korban).

The case is, he repeatedly became Tamei on the seventh day (from the previous Tum'ah, after having become Tahor). This is like R. Yosi b'Rebbi Yehudah, who says that a Nazir Tamei begins Nezirus Taharah on day seven;

It cannot be like Rebbi, who says that Nezirus Taharah begins on day eight;

If he became Tamei on day seven, he had not yet begin Nezirus Taharah, so it is like one Tum'ah;

If he became Tamei on day eight, he was already obligated to bring his Korban Tum'ah. Surely he must bring another Korban for the next Tum'ah!

Question: What is the argument of Rebbi and R. Yosi b'Rebbi Yehudah?

Answer (Beraisa - Rebbi): "V'Kidash Es Rosho ba'Yom ha'Hu" teaches that he starts Nezirus Taharah on the day he brings Korbanos Tum'ah (day eight);

R. Yosi b'Rebbi Yehudah says, it is the day he shaves (day seven).

(Mishnah #1): There are five Aveiros (or Tum'os) for which anyone (liable) brings Oleh v'Yored.

Question: Why does the Mishnah give a Minyan?

Answer: This is to argue with R. Eliezer;

(Mishnah #2): (Just like the Sanhedrin does not bring Par He'elem Davar for a mistaken ruling about Shevu'as ha'Edus, Shevu'as Bituy or Tum'as Mikdash and Kodshim), a Nasi is exempt for these.

Mishnah #1 says "five" to argue with R. Eliezer, who says that a Nasi brings a Sa'ir for Tum'as Mikdash v'Kodashav.

(Mishnah): There are four Avos Nezikim (categories of damagiers).

Question: Why does the Mishnah give a Minyan?

Answer: This excludes the other nine of R. Oshaya, who counts 13. (One of the four Avos is Mav'eh. Rav - this is man. It alludes to the other nine damages. Shmuel - Mav'eh is Shen (damage through animals eating). The Mishnah counts only damage of a man's property, but not of the man himself.)

Question: Why does R. Oshaya give a Minyan?

Answer: This is to exclude the other 11 of R. Chiya, who counts 24. (R. Oshaya does not count fines.)

Question: Why does R. Chiya give a Minyan?

Answer: This is to exclude Moser (one who suggests to powerful people to take the money of others) and Mefagel (a Kohen who says during the Avodah that he intends to eat or offer part of a Korban after the permitted time).

(R. Yochanan): If one transgressed all of them in one He'elem he brings a Korban for each one.

Question: We understand why one is not exempt (Be'er Sheva - if he transgressed only some of them; Aruch l'Ner - if he did all of them, we do not say that this is so severe that Chata'os will not atone for him) - "Ki Kol Asher Ya'aseh mi'Kol ha'To'evos ha'Eleh v'Nichresu ha'Nefashos ha'Osos mi'Kerev Amam";

We should say just like one is liable once for one Kares b'Shogeg, also if he transgressed all of them in one He'elem! (We will refer to the Isur of relations with Arayos by mere mention of the relative.)

Answer (R. Yochanan): Kares is explicitly written regarding Achoso (one's sister) to teach that one who transgresses several Kerisos is liable for each.

Question (Rav Bivi bar Abaye): Perhaps one is liable for Achoso alone, and one is liable only once for all of the other Kerisos, since they were in one He'elem!

Question: Does Rav Bivi argue with the following?!

(Beraisa): Any matter that was part of a Klal (general rule), and it received a new law, the new law was taught not only regarding that matter. Rather, it applies to the entire Klal:

For example, "veha'Nefesh Asher Tochal" obligates Kares for eating Shelamim b'Tum'ah;

Shelamim is in the Klal of Kodshim. It was singled out to equate all Kodshei Mizbe'ach to it, to obligate Kares for eating any of them b'Tum'ah, but not for Kodshei Bedek ha'Bayis.

Answer: No. just like there, Kodshei Bedek ha'Bayis are excluded, likewise here, we learn only about Arayos like a sister, which cannot be permitted b'Chayei Osrah (in the life of the one due to whom they are forbidden);

We could not learn about a married woman, which can be permitted (through divorce) b'Chayei (Osrah, i.e.) Ba'alah.

Answer (R. Yonah): "Ki Kol Asher Ya'aseh mi'Kol ha'To'evos" equates all Arayos to a sister;

Just like one is liable for Achoso alone, the same applies to all Arayos.

Question: R. Yitzchak taught that all Arayos are Chayavei Kares. The Torah (superfluously) mentions Kares for Achoso teaches that the punishment for it (and all other Chayavei Kares) is Kares, and not lashes;

According to R. Yitzchak, what is the source to be Mechalek (obligate a Korban for every Kares)?

Answer: He learns from "v'El Ishah b'Nidas Tumasah Lo Sikrav." "Ishah" is extra, to obligate for each Ervah.

Question: Chachamim should also learn from "v'El Ishah"! (Why do they require explicit mention of Kares regarding Achoso?)

Answer: Indeed, "v'El Ishah" teaches Chiluk (in most cases);

(Kares regarding) Achoso is Mechalek different Arayos that all stem from sisterhood, i.e. a sister, a paternal aunt and a maternal aunt.

Question: Surely, one is liable for each of these. They are different Arayos and different women!

Answer: It obligates separate Chata'os for one woman forbidden due to different Arayos, e.g. his sister is his paternal aunt and his maternal aunt. (Rashi explains how this is possible, like the Gemara says below (15a).)

Question: What is R. Yitzchak's source for this?

Answer: He learns from the end of the verse "Ervas Achoso Gilah."

Question: How do Chachamim expound this?

Answer: When listing the Arayos punishable by Kares, the Torah (explicitly lists a paternal or maternal sister, and then) lists a full sister (even though all the more so, there is Kares for her) to teach that Ein Onshin Min ha'Din (we do not punish due to a Kal va'Chomer).

R. Yitzchak holds that Onshin Min ha'Din. (Therefore, "Ervas Achoso Gilah" is extra);

Alternatively, he agrees that Ein Onshin Min ha'Din. He learns the punishment from the warning. ("Achoscha Hi" explicitly forbids a full sister.)