(Mishnah): The only difference between Shabbos and Yom Kipur is that this (Shabbos), one who was Mezid is punished (killed) through man, and this (Yom Kipur), one who was Mezid is punished with Kares.

Inference: Regarding payment, they are the same (one is exempt for both).

The Mishnah is like R. Nechuniya ben Hakanah, for R. Nechuniya ben Hakanah says that Yom Kipur is like Shabbos for payment.

R. Shimon ben Menasiya says, Aveiros of Kares are like Aveiros of Misas Beis Din.

Question: What is the difference between them?

Answer #1 (R. Acha): They argue about [Ones u'Mefateh of] a Na'arah Nidah;

Answer #2 (R. Mana): They argue even about Achos Ishto;

According to R. Nechuniya ben Hakanah, just like Shabbos has no Heter after its Isur, also Yom Kipur has no Heter after its Isur;

These, since there is a Heter after its Isur (Nidah through Tevilah, and Achos Ishto after his wife's death), he pays. (TORAH MI'TZIYON - the Isur does not return without a new action (sighting of blood, or marrying another sister). Shabbos and Yom Kipur, the Isur returns automatically.)

According to R. Shimon ben Menasiya, just like Shabbos has Kares, also Yom Kipur has Kares. These, since they do not have Kares he does not pay.

Question (R. Yudah bar Pazi): [If one did an Aveirah for which he is liable] lashes and Kares, what do these Tana'im say?

Remark (R. Yosi): This needs Chachamim to resolve this!

Answer (R. Yonah): Why don't we learn from what R. Shimon ben Yochai taught?

(Beraisa - R. Shimon ben Yochai): R. Tarfon says, it says Kares about Shabbos, and it says Kares about Yom Kipur. Just like Kares said about Shabbos, there are no lashes in a place of Kares (since one can be killed for the Lav of Melachah on Shabbos, one cannot be lashed for it), also Kares said about Yom Kipur, there are no lashes in a place of Kares.

Assertion (R. Mana, to R. Yosi): It is a question according to Reish Lakish, but according to R. Yochanan, just like there are lashes in a place of Misah, all the more so there are lashes in a place of Kares.

They argued about one who slaughters Oso v'Es Beno, l'Shem Avodah Zarah - R. Yochanan says, if they warned him due to Oso v'Es Beno, he is lashed. If they warned him due to idolatry, he is stoned;

Reish Lakish says, even if they warned him due to Oso v'Es Beno, he is not lashed, since if they warned him due to idolatry, he would be stoned.

Rejection (R. Yosi, to R. Mana): It is a question even according to R. Yochanan. There (Oso v'Es Beno l'Shem idolatry), there are two matters (he is liable lashes for Oso v'Es Beno, and Misah for idolatry). Here it is one matter (e.g. there are lashes and Kares for eating Chelev or blood).