The 349th prohibition is that women are forbidden from allowing animals to have sexual relations with them.

The source of this commandment is G‑d's statement,1 "A woman shall not give herself to an animal and allow it to mate with her."

This counts as a separate commandment distinct from the previous one. [The proof of this is that] the prohibition on males from having relations with animals does not itself prohibit women from allowing animals to have relations with them, would it not be for a separate prohibition.

In the first chapter of Kerisus,2 our Sages say, "there are 36 mitzvos in the Torah which are punishable by kares." They enumerate them, and include both a man and a woman committing bestiality. [These are counted separately,] even though the Sages only enumerate general categories, as we explained in our commentary.3 We have therefore proven that this mitzvah counts as a separate prohibition.

One who transgresses this prohibition intentionally is punished by stoning; if it was done intentionally but there was no acceptable testimony, she receives kares; and if it was done unintentionally, she must bring a sin-offering.