From: Rabbi Moshe Sofer
To: Rabbi Shmuel
The Chasam Sofer rules strictly that marital relations are forbidden when leil tevilah coincides with the onah samuch l'veses, relying on his teacher R. Nosson Adler's position that the separation requirement is d'oraisa — a possible Torah prohibition carrying kareis — which no combination of mitzvos can override. He further limits the premise that leil tevilah constitutes a genuine mitzvah, noting that later authorities have significantly curtailed that notion.
Source: Shu"t Chasam Sofer YD §170