Rashi on Leviticus 18:29/רש"י על ויקרא י״ח:כ״ט

1העשת‏‎ הנפשות ‎‏‎‎EVEN THE SOULS THAT SHALL DO THEM [SHALL BE CUT OFF] — Both men and women are implied by the plural הנפשות (in contrast to the sing. יעשה in the beginning of the verse) (Sifra, Acharei Mot, Chapter 13 20).