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Rashi on Leviticus 18:8/רש"י על ויקרא י״ח:ח׳
אערות אשת אביך. לְרַבּוֹת אַחַר מִיתָה (שם):
1ערות אשת אביך THE NAKEDNESS OF THY FATHER'S WIFE [SHALT THOU NOT UNCOVER] — This is intended to include in the prohibition of union with one's father's wife already mentioned v. 7. even the doing of this after his death (Sanhedrin 54a).