Daily Mitzvah (Rambam)

And the 49th mitzvah is that we are commanded to perform the service of the fast day Yom Kippur — i.e., all the obligatory offerings and confessions — thereby achieving atonement for all transgressions, as stated in Scripture, i.e., all the laws written in the Torah portion Acharei Mos.1

The proof that the entire service counts as one single commandment is from the end of the 5th chapter of tractate Kippurim,2 "The entire service of Yom Kippur must be performed in the order written;3 if one action was performed out of order, everything is invalid."

All the details of this mitzvah have been explained in the tractate dealing with it exclusively, tractate Yoma.

Footnotes

1.

Lev. 16.

2.

Mishneh 7. When speaking of the Mishneh, the Rambam refers to the tractate as Kippurim; when referring to the Gemara, he writes Yoma, which is an Aramaic word.

3.

In the Mishneh; see Rashi, ibid.

And the 118th mitzvah is that we are commanded that anyone who accidentally benefits from sanctified objects or eats holy food, i.e., terumah,1 must replace what he has eaten or the value of what he has benefited, and add an additional fifth.2

The source of this commandment is G‑d's statement,3 "For misappropriating something that was sacred, he must make full restitution, and add one fifth to it." It also says,4 "If a person inadvertently eats something holy [he must add one fifth...]".

The details of this mitzvah have been explained in tractate Me'ilah5 and also in tractate Terumos.6

Footnotes

1.

Including terumah, terumas ma'aser , challah and bikkurim (first fruits). See Hilchos Terumos 10:4.

2.

I.e., a fifth of the resulting total, or 25% of the original. See Kapach, 5731, note 65, where he points out that the 5718 version erroneously wrote im tosefos chomesh (translated by Chavel, 5727, "with the addition of one fifth"), which implies that one does not attain atonement until the extra fifth is paid. He writes instead, v'tosefos chomesh to make clear that it is something extra, unrelated to the actual atonement.

3.

Lev. 5:16, regarding benefit from sacred objects.

4.

Ibid., 22:14, regarding terumah.

5.

15a.

6.

Chapter 7.