The 351st prohibition is that one is forbidden from having [homosexual] relations with one's father.
The source of this commandment is G‑d's statement,1 "do not commit a sexual offense against your father."
One who transgresses this prohibition also is punished by stoning. One who has relations with his father is therefore guilty of homosexual relations2 and of relations with one's father.
In tractate Sanhedrin,3 the verse "do not commit a sexual offense against your father" is explained as meaning, "literally, your father."4 On this they ask, "but this is already prohibited from the verse, 'do not lie with a man'! They answer, "[this verse comes] to make him guilty of two offenses, like Rav Yehudah said, 'a non-Jew who has relations with his father is guilty of two offenses.' " There they explain, "it is sensible to say that Rav Yehudah was really referring to the law of a Jew who has done the act unintentionally, and who must bring a sacrifice. He used the expression, "non-Jew" as a euphemism."5 Therefore, if he had relations with his father unintentionally, he would bring two sin-offerings just as one who unintentionally committed two types of sexual prohibitions. This is not the case with [homosexual relations with] another male, where only one sin-offering would be brought.