TT #616 · Parashas Ki Seitzei · Seventh Aliyah · Passuk 25:02
And it shall be, if the wicked one is to be flogged, the judge shall cause him to lie down and be beaten in his presence, according to his guilt, by number.
Torah Temimah points to Sifrei Devarim / Makkot.
TT lemma: וְהָיָה אִם בִּן הַכּוֹת הָרָשָׁע.
Sefaria — Sifrei Devarim / Makkot
English: ‘And it shall be if the wicked one is to be flogged’ – might one think that all who are declared wicked receive lashes? Scripture says ‘if the wicked one is to be flogged,’ implying that sometimes one is flogged and sometimes not. And I still do not know which ones are flogged. Scripture therefore says (elsewhere) ‘You shall not muzzle an ox while it is threshing’ – just as muzzling is a distinctive negative commandment that contains no positive action to rectify it, so too every negative commandment that contains no positive action to rectify it is punishable by lashes.
Gezerah shavah / kelal u-ferat style delimitation (Sifrei / Bavli) — the verse is read together with the classic paradigm of a non-rectifiable negative commandment.
Not every sinner receives lashes. Only one who violates a negative commandment that has no accompanying positive mitzvah to repair the breach is subject to the penalty of flogging.