Le Deutéronome 27:21 Commentaire : Ibn Ezra

אָר֕וּר שֹׁכֵ֖ב עִם־כָּל־בְּהֵמָ֑ה וְאָמַ֥ר כָּל־הָעָ֖ם אָמֵֽן׃ (ס)

"Maudit, qui s’accouple avec quelque animal!" Et tout le peuple dira: Amen!

Ibn Ezra

any beast whether male or female. Unlike another man, a beast has no mouth with which it can protest and bring charges. Accordingly, the prohibition against sexual relations with a man is not here mentioned.