Charles Ellicott Commentary Leviticus 11:40

"And he that eateth of the carcass of it shall wash his clothes, and be unclean until the even: he also that beareth the carcass of it shall wash his clothes, and be unclean until the even." — Leviticus 11:40 (ASV)

And he that eateth. —That is, ignorantly, since for willful transgression the transgressor incurred the penalty of excision. (Deuteronomy 14:21.)

He also that beareth the carcase. —Removing the carcass of a clean quadruped which died, defiled the person who carried it quite as much as removing the carcass of an unclean beast. Hence the law of purification for the defilement arising in either case is the same. (See Leviticus 11:25.)