The 350th prohibition is that [a male] is forbidden from having relations with another male.
The source of this commandment is G‑d's statement,1 "Do not lie with a man as you would with a woman, since this is a disgusting perversion." The same prohibition is repeated a second time,2 "there shall not be a prostitute among Jewish men."
This is the proper explanation of the repetition — that it was added to give additional stress, not to give a separate prohibition for the passive partner. From the statement, "do not lie," one derives the prohibition for both parties.
In3 tractate Sanhedrin,4 it is explained that Rabbi Yishmael is the one who interprets the verse, "there shall not be a prostitute" as a prohibition to the passive partner. Therefore, according to Rabbi Yishmael, one who both has relations with a male and allows a male to have relations with him in the same helam5 must bring two sin-offerings. But Rabbi Akiva says, "[a separate verse] is not necessary [to make a prohibition on the passive partner]. The Torah says, 'do not lie (lo sishkav) with a man' — it can also be read, 'do not allow another to lie with you (lo sishacheiv).' " Therefore, according to him, one who both has relations with a male and allows a male to have relations with him in the same helam must only bring one sin-offering. The reasoning given is "lo sishkav and lo sishacheiv are one prohibition," and according to him, "there shall not be a prostitute" comes only to add stress. This is similar to the prohibition,6 "do not commit adultery," which is the same prohibition of a married woman,7 "do not lie carnally with your neighbor's wife." We explained many similar cases in the Ninth Introductory Principle.
One who transgresses this prohibition [intentionally] is punished by stoning; if it was done intentionally but he did not receive stoning, he receives kares; and if it was done unintentionally, he must bring a sin-offering.