Musar על פסחים 42:17

Although our sages say in Chulin 115 that the repetition of this prohibition in the Torah on three separate occasions teaches that the mixture is forbidden to be eaten, to be boiled, and to be otherwise enjoyed, we count this prohibition in the list of prohibitions only as two (not three). The reason for this is that the prohibition to eat the mixture includes the prohibition to enjoy it in some other way. Our sages have stated in Pesachim 21 that wherever we find the wording לא תאכל, do not eat, this includes the prohibition of eating and enjoying it in another way. This is why the prohibition to benefit from something forbidden in any form is always couched in the expression "do not eat!" Eating is the most common form of enjoying or benefiting from forbidden food. It is also a necessary form of enjoying something. When the Torah speaks of the nobles of the Children of Israel "seeing a vision of G–d, and eating and drinking" (Exodus 24,11), the Torah compares their pleasurable experience of having such a vision to eating and drinking.