How many lashes do we give him? Forty less one, as it is said (Deut. 25:2,3): in the number of forty —- the number that is close to forty. R' Yehudah says: He is flogged with the full forty lashes. Where is the extra one inflicted? Between his shoulders.

They may not assess him with any but lashes that may be divided by three. [If] they assessed him [to be able] to endure forty [lashes], [and] he was flogged some of them, and they then said that he was unable to endure forty, he is exempt. [If] they assessed him [to be able] to endure eighteen [lashes, but] after being flogged, they said that he was able to endure forty, he is exempt. [If] one committed a transgression consisting of two negative commandments: if they assessed him with one assessment, he is flogged and is exempt; otherwise, he is flogged, allowed to recover, and flogged again.