Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos) By the Chofetz Chaim

This book lists the Torah mitzvos that can be observed today

Second Section – the Negative Commandments

116. It is a negative commandment “do not have relations with another man”

As it states in Vayikra (Leviticus) 18:22, “do not be with a man like with a woman.” This is also a warning to the passive partner by reading lo sishcav (you shall not lie) as lo sishachav (which is the passive form of you shall not lie). The very moment the act is begun, both deserve the death penalty of stoning. If the act was done with intent but without warning, they are spiritually excommunicated. If it was done in error, a sin offering is brought.

This applies in all places and at all times.