Talmud Bavli
Talmud Bavli

Halakhah for Pesachim 65:7

רב נחמן בר יצחק אמר הכי קאמר לא אם אמרת בשאר מצות שכן לא מתחייב בהן שאין מתעסק כמתעסק שאם נתכוין להגביה את התלוש וחתך את המחובר שפטור תאמר במעילה שאם הושיט ידו לכלי ליטול חפץ וסך ידו בשמן של קודש שמעל

he is liable for trespass? The Master said: 'When is this said? When he separates terumah and it became leaven.

Sefer HaMitzvot

That He prohibited us from eating the meat of a burnt-offering. And that is His, may He be exalted, saying, "You may not eat in your cities, etc. and all your pledges that you pledge" (Deuteronomy 12:17) - as if He were saying, "You may not eat in your cities your pledges that you pledge." And the explanation (Sifrei Devarim 74:1) appeared [about it]: "'And all your vows' - that is a burnt-offering. The verse only came to teach you about one who eats a burnt-offering - whether before the sprinkling of its blood or after the sprinkling of its blood; whether inside the curtains or outside the curtains - he transgresses a negative commandment." And this negative statement is the prohibition for all who misappropriate. And one who transgresses this negative commandment - meaning that he eats from the meat of a burnt-offering; or benefits from the other consecrated foods about which one is liable for misappropriation, as explained in Meilah - is lashed if he was volitional; and brings a misappropriation-offering and repays what he benefited and adds a fifth if he was inadvertent, as we explained in (the Commentary on the Mishnah on) Tractate Meilah. [In Pesachim (Pesachim 83a),] they said, "One who volitionally misappropriates: Rabbi says, '[His punishment is] with death'; but the Sages say, 'With a prohibition.'" And they brought a proof - "and die for it" (Leviticus 22:9). ["It," and not misappropriation.] (See Parashat Re'eh; Mishneh Torah, Sacrificial Procedure 11.)
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