Daily Mitzvah (Rambam)

And the 113th prohibition is that we are forbidden from doing work with sanctified animals.

The source of this commandment is G‑d's statement,1 "Do not work with your firstborn ox."

[This verse speaks only about the firstborn animals, but] we derive the prohibition from working with all sanctified animals from the law of the firstborn.

It has been explained in the end of tractate Makkos2 that one who works with a sanctified animal is punished by lashes.

Footnotes

1.

Deut. 15:19.

2.

21b.