Halakhah for Temurah 5:58
אמר רב אידי בר אבין אמר רב עמרם א"ר יצחק א"ר יוחנן משום ר' יוסי הגלילי
For we have learnt: NOT THAT ONE IS PERMITTED TO EXCHANGE, BUT THAT IF ONE DID SO, THE SUBSTITUTE IS SACRED AND HE RECEIVES FORTY LASHES! - Rab can answer you: This [our Mishnah] is the opinion of R'Judah who holds: A negative command [the transgression of] which involves no action is punishable with lashes.
Sefer HaChinukh
And this commandment is practiced in every place and at all times by males and females. And one who transgresses it and made a vow or a prohibition upon himself - without an oath - and did not fulfill it has violated this negative commandment. But he is not lashed for it, as there is no act [connected] with it. And that which they, may their memory be blessed, said (Temurah 3a) that one who swears, or transfers [holiness] or curses his fellow with the name [of God] is lashed, even though there is no act there, is only [when he] swears. But on account of his not profaning his vow or for a prohibition [on himself] without an oath, there are no lashes for it.
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