TT #728 · Parashas Ki Seitzei · Seventh Aliyah · Passuk 25:08
Then the elders of his city shall call him and speak to him, and he shall stand and say: “I do not desire to take her.”
Torah Temimah points to Sifrei / Yevamot.
TT lemma: לֹא חָפַצְתִּי לְקַחְתָּהּ.
לֹא חָפַצְתִּי – וְלֹא שֶׁלֹּא חָפֵץ בָּהּ הַמָּקוֹם; מִכָּאן לָעֲרָיוֹת שֶׁאֵינָן עוֹלוֹת לֹא לְיִבּוּם וְלֹא לַחֲלִיצָה.
English: “I do not desire” — and not that the Omnipresent does not desire her; from here that forbidden relatives are eligible neither for yibbum nor for chalitzah.
On the daf / in context: Parallel to the earlier exclusion of karet relationships; the man’s personal refusal is the operative category, not an intrinsic prohibition that removes the case from the institution entirely.
Mi’ut excluding arayot from both institutions.
Women who are forbidden as arayot to the yavam are exempt from both yibbum and chalitzah.