TT #700 · Parashas Ki Seitzei · Seventh Aliyah · Passuk 25:07
And if the man does not desire to take his yevamah, then his yevamah shall go up to the gate to the elders and say: “My husband’s brother refuses to establish a name for his brother in Israel; he will not perform the duty of a husband’s brother for me.”
Torah Temimah points to Yevamot 20a / Sifrei.
TT lemma: וְאִם לֹא יַחְפֹּץ.
וְאִם לֹא יַחְפֹּץ הָאִישׁ לָקַחַת אֶת יְבִמְתּוֹ – הָא אִם חָפֵץ מְיַבֵּם; מְלַמֵּד שֶׁכָּל הָעוֹלֶה לְיִבּוּם עוֹלֶה לַחֲלִיצָה, וְכָל שֶׁאֵינוֹ עוֹלֶה לְיִבּוּם אֵינוֹ עוֹלֶה לַחֲלִיצָה.
English: “And if the man does not desire to take his yevamah” — this implies that if he does desire, he performs yibbum; teaching that whoever is eligible for yibbum is eligible for chalitzah, and whoever is ineligible for yibbum is ineligible for chalitzah.
On the daf / in context: The basic correlation between the two institutions is derived from the conditional language of the verse.
Derash establishing the parallel eligibility for yibbum and chalitzah.
Eligibility for yibbum and eligibility for chalitzah are co-extensive (with limited exceptions).