Reference for Yevamot 4:8

הַחוֹלֵץ לִיבִמְתּוֹ, וְנָשָׂא אָחִיו אֶת אֲחוֹתָהּ, וָמֵת, חוֹלֶצֶת וְלֹא מִתְיַבֶּמֶת. וְכֵן הַמְגָרֵשׁ אֶת אִשְׁתּוֹ, וְנָשָׂא אָחִיו אֶת אֲחוֹתָהּ, וָמֵת, הֲרֵי זוֹ פְּטוּרָה מִן הַחֲלִיצָה וּמִן הַיִּבּוּם:

If one gives chalitzah to his yevamah, and his brother married her sister and he died, he gives her chalitzah and does not take her in yibum. Likewise, if one divorces his wife, and his brother married her sister and he died, she is exempt from chalitzah and yibum. [The gemara asks: "Likewise?" Say, rather: But if one divorces his wife, etc. For the sister of one's divorcée is forbidden by the Torah, for which reason she is exempt from chalitzah and from yibum, whereas the sister of one's chalutzah is forbidden only by ordinance of the scribes, for which reason she receives chalitzah and is not taken in yibum.]

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