הלכה על פסחים 65:14

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.)