Midrash su Deuteronomio 12:23

2) "and you shall say to them: For a dead body (nefesh) he may not become tamei among his people.": This tells me only of the dead body. Whence do I derive (for inclusion) the blood? It is, therefore, written "for a nefesh," and elsewhere (Devarim 12:23) it is written "for the blood is the nefesh."

MISHNA: All who are liable to Kareth if beaten, are exempt from it (Kareth), as it is said (Ib., ib. 3) Thy brother rendered vile, i.e., as soon as he was rendered vile, he is thy brother. This is the opinion of R. Chanania b. Gamaliel. R. Chanania b. Gamaliel remarked: "If the commiitting of a crime deprives one of his soul, how much more should a meritorious act save one's soul!" R. Ishmael said: "This may be inferred from the very place which treats of Kareth (Lev. 18, 29) Even the souls that commit them shall be cut off, and (Ib., ib. 5) [Ordinances, which, if a man do] he shall live in them. From this, it is to be inferred that if one only abstains from committing a crime, he is rewarded as if he acted meritoriously." R. Simon b. Rabbi said: "Concerning the passage (Deut. 12, 23) Be firm so as not to eat the blood; for the blood is the life. Now, if a person rejects blood which is disgusting to one, and abstains from it, is rewarded; how much more is one to be rewarded for abstaining from robbery and adultery towards which the nature of man is inclined; and not only he, but also all his descendants to the end of the generations, may be rewarded." R. Chanania b. Akashya said: "The Holy One, praised be He! wanted to make Israel blissful and therefore He multiplied to them his commands in the Torah, as it reads (Is. 42, 21) The Lord was pleased [to do this], for the sake of His righteousness: [therefore] He maketh the teaching great and glorious."

"When a person incurs guilt accidentally by [transgressing one among] all of the commandments of YHVH": This is that of which the Bible says: "And indeed I have witnessed under the sun the place of judgment..." (Ecclesiastes 3:16). Rabbi Eliezer and Rabbi Joshua [in conversation]...