וְאִ֗ישׁ אֲשֶׁ֥ר יִקַּ֛ח אֶת־אֵ֥שֶׁת אָחִ֖יו נִדָּ֣ה הִ֑וא עֶרְוַ֥ת אָחִ֛יו גִּלָּ֖ה עֲרִירִ֥ים יִהְיֽוּ׃
누구든지 그 형제의 아내를 취하면 더러운 일이라 그가 그 형제의 하체를 범함이니 그들이 무자하리라
Rashi on Leviticus
נדה הוא means, this cohabitation ought to be kept at a distance (avoided) and is loathsome. Our Rabbis explained that these words prohibit the slightest approach to her [I.e. one is liable for superficial contact, as is defined in the commentary on verse 18] just as though she were a נדה in the case of whom such intimacy is expressly stated as forbidden, as it says, (v. 18) “he hath uncovered her fountain” (cf. Yevamot 54a).
Tur HaArokh
אשת אחיו, נדה היא, “the wife of his brother, is as forbidden as a menstruating woman.” Our sages (Yevamot 54) interpret this somewhat unclear wording to mean that even incomplete coitus with one’s sister-in-law is as serious a sin as sleeping with one’s own wife while she is menstruating. The penalty makes this point quite clear. Some commentators feel that the Torah was especially harsh here, seeing that under certain circumstances, such as the brother having died without ever having had children, it may actually become a mitzvah to marry this sister-in-law who had become widowed by performing the levirate marriage ceremony with her.