לזכות ידידי אהובי ר' ברוך בן ר' משה לברכה והצלחה בכל מעשי ידיו
The Mishna at the beginning of Sanhedrin says that for a case concerning a punishment of מלקות we require three judges. Rebbi Yishmael says 23. Rava [10a] explains that Rebbi Yishmael's reasoning is that מלקות במקום מיתה עומדת - Lashes are instead of capital punishment [see Rashi and many other meforshim] and so just like מיתה requires a court of 23, so too מלקות.
The Rambam [Sanhedrin 5/4 and see Tosfos as well] says that we give מלקות based on a court of 3 [like the Tanna Kamma says], even though the person may die.
This implies that Rebbe Yishmael's reasoning that we require 23 is that the person may die and thus we need a court of 23 as we do for capital punishment.
This is difficult to digest: The reason capital punishment requires a court of 23 is NOT because a person might die [איבוד נפש]. Proof positive: A Shor Haniskal requires a court of 23 because of כמיתת הבעלים כך מיתת השור [as the Mishna says further on] and here there is no איבוד נפש [of a human being]. The reason 23 judges are required is because it is a case of דיני נפשות and thus even a Shor Haniskal case is considered דיני נפשות because of כמיתת הבעלים כך מיתת השור [which means that just as if a person would have been חייב סקילה for this act of goring, we would require 23 judges, so too when an ox is going to be חייב סקילה we require 23]. So how can the Rambam imply that we require 23 because of a potential איבוד הנפש?
עי' מה שביאר בשיעורי רבינו יחיאל מיכל עמ' ה