Jerusalem Talmud Makkot 3:11

משנה: כֵּיצַד מַלְקִין אוֹתוֹ כּוֹפֵת שְׁתֵּי יָדָיו עַל הָעַמּוּד הֵילָךְ וְהֵילָךְ וְחַזַּן הַכְּנֶסֶת אוֹחֵז בִּבְגָדָיו אִם נִקְרְעוּ נִקְרְעוּ וְאִם נִפְרְמוּ נִפְרְמוּ. עַד שֶׁהוּא מְגַלֶּה אֶת לִבִּוֹ וְהָאֶבֶן נְתוּנָה מֵאַחוֹרָיו. חַזַּן הַכְּנֶסֶת עוֹמֵד עָלֶיהָ וּרְצוּעָה שֶׁל עֵגֶל בְּיָדוֹ כְּפוּלָה אֶחָד לִשְׁנַיִם וּשְׁנַיִם לְאַרְבָּעָה וּשְׁתֵּי רְצוּעוֹת עוֹלוֹת וְיוֹרְדוֹת בָּהּ׃ יָדָהּ טֶפַח וְרָחְבָּהּ טֶפַח וּמַגַּעַת עַל פִּי כְרֵיסוֹ. וּמַכֶּה שְׁלִישׁ מִלְּפָנָיו וּשְׁתֵּי יָדוֹת מֵאַחוֹרָיו. וְאֵינוֹ מַכֶּה אוֹתוֹ לֹא עוֹמֵד וְלֹא יוֹשֵׁב אֶלָּא מוּטֶּה, שֶׁנֶּאֱמַר וְהִפִּילוֹ הַשּׁוֹפֵט וְהִכָּהוּ לְפָנָיו וגו׳. וְהַמַּכֶּה מַכֶּה בְיָדוֹ אַחַת בְּכָל כֹּחוֹ׃ וְהַקּוֹרֵא קוֹרֵא אִם־לֹ֨א תִשְׁמֹ֜ר לַעֲשׂ֗וֹת אֶת־כָּל־דִּבְרֵי֙ הַתּוֹרָ֣ה וגומ׳. וְהִפְלָא֚ יְי אֶת־מַכּוֹתְךָ וְגוֹ׳, וְחוֹזֵר לִתְחִלַּת הַמִּקְרָא. וְאִם מֵת תַּחַת יָדוֹ פָּטוּר. הוֹסִיף לוֹ רְצוּעָה אַחַת וָמֵת הֲרֵי זֶה גּוֹלֶה עַל יָדוֹ. נִתְקַלְקַל בֵּין בָּרֵיעִי בֵּין בַּמַּיִם פָּטוּר. רִבִּי יְהוּדָה אוֹמֵר הָאִישׁ בָּרֵיעִי וְהָאִשָּׁה בַּמָּיִם׃ MISHNAH: How does one flog him? One binds both his hands on both sides of a pillar. The beadle grabs his clothing. If it tore, it tore; if it unravelled, it unravelled, until he uncovers his heart. A stone is put behind him on which the beadle stands with a strip of calf’s leather in his hand, folded one into two and two into four, and two strips⁵⁶Two double strips of calf hide and two single strips (of donkey hide). go up and down in it.
The handle is one hand-breadth long; its width is one hand-breadth, and it reaches to his belly. He flogs him one third on his front and two thirds on his back. He flogs him neither standing nor sitting but bending down as it is written⁵¹Deuteronomy.25.2-3">Deut. 25:2–3. Since “40” is the only number in the text, it is read as standard punishment subject to medical evaluation. (Also in 2Cor. 11:24 it is not clear whether 40–1 is the real number or simply is the standard expression for flogging.), the judge shall make him fall and flog him on his front etc. The person who flogs, flogs with one hand with full force.
The reader reads⁵⁷Deuteronomy.28.58-59">Deut. 28:58–59 contain a total of 34 words. One adds the first 5 words of 28:58 a second time for a total of 39 words, one word for each stroke. if you will not observe to fulfill all the words of this Torah etc.; the Eternal will your flogging exemplary, etc. and returns to the beginning of the verse. If he⁵⁸The culprit. died under his hand, he⁵⁹The beadle. is not liable. If he⁵⁹The beadle. added a single strip and he⁵⁸The culprit. died, he⁵⁹The beadle. is exiled because of him⁵⁸The culprit.. If he⁵⁸The culprit. dirtied himself whether by feces or by urine, he is no longer liable⁶⁰Since Deuteronomy.25.3">Deut. 25:3 prohibits to degrade the criminal, the flogging must stop immediately.. Rebbi Jehudah says, a man by feces, a woman by urine.