Yevamot 34A

ומאן האי תנא דאית ליה איסור כולל ואיסור מוסיף ואיסור בת אחת?

The Talmud asks: According to R' Ḥiyya, who teaches that this case incurs 16 sin-offerings, who is this tanna who holds that a prohibition takes effect where another prohibition already exists for a more inclusive prohibition, an expanded prohibition, and a simultaneous prohibition? If these men are brothers, the moment that one betrothed a woman, that woman was immediately rendered forbidden to the second brother both as a married woman and as his brother’s wife. When the second brother betrothed her sister, this added the prohibition pertaining to his wife’s sister. This is a more inclusive prohibition because, as a result of this betrothal, the second brother is prohibited from having sex not only with his wife’s sister, who is his brother’s wife, but also with all of her other sisters. When this woman becomes a menstruating woman, she is forbidden to her husband as well, which is an expanded prohibition. Consequently, the Mishnah includes examples of all 3 types of prohibitions and asserts that they all take effect in this case. Therefore, the Talmud wonders which tanna holds that in each of these cases the prohibition takes effect even where another prohibition exists.

אמר רב יהודה אמר רב: רבי מאיר היא. דתניא: יש אוכל אכילה אחת וחייב עליה ארבע חטאות ואשם אחד.

Rav Yehuda said that Rav said: This is the opinion of R' Meir, as it is taught in a baraita: There is one who performs a single act of eating an olive-bulk of food, and he is liable to bring 4 sin-offerings and one guilt-offering.

טמא שאכל חלב, והוא נותר מן מוקדשין, ביום הכפורים.

How so? This halakha applies to one who is ritually impure who ate forbidden fat that was notar from a consecrated offering, i.e., it remained after the time when it was permitted to eat it, and this occurred on Yom Kippur. One who did this is liable to bring one sin offering for eating consecrated food while impure, one for eating forbidden fat, one for eating notar, and one for eating on Yom Kippur. He is also liable to bring a guilt-offering for misuse of consecrated items. In this case, it was prohibited to eat the fat from the moment the animal was born. When the animal was consecrated, the prohibition against deriving benefit from it took effect on the entire animal, rendering this an expanded prohibition. When the priest became ritually impure and thereby prohibited from partaking of all sanctified foods, a more inclusive prohibition took effect. The moment the fat was rendered notar, it became prohibited to offer it on the altar as well, so that that is another instance of an expanded prohibition. Lastly, on Yom Kippur, an additional, more inclusive prohibition took effect because on Yom Kippur it is prohibited to eat all food, even that which is not consecrated.