Negative Commandment 109 (Digest)
Selling the Animal Tithe
"It shall not be redeemed"—Leviticus 27:33.
It is forbidden to sell the Animal Tithe, in any condition whatsoever—whether live or slaughtered, whether the animal is whole or blemished.
And the 109th prohibition is that we are forbidden from selling a tithed animal in any way.
The source of this commandment is G‑d's statement, "Do not redeem it."
The Sifra says, "Regarding the tithed animal it is written, 'do not redeem it.' It may not be sold, whether live or slaughtered, whether unblemished or blemished."
The details of this mitzvah as well as the preceding one are explained in tractate Bechoros and in the beginning of tractate Ma'aser Sheini.
Positive Commandment 69 (Digest)
The Sin Offering
"And if any one of the people sins unintentionally"—Leviticus 4:27.
If someone inadvertently transgresses a grave sin, he is obligated to bring an animal Sin Offering.
And the 69th mitzvah is that we are commanded that one who unintentionally transgressed any one of the serious, well-known prohibitions must bring a sin-offering.
The source of this commandment is G‑d's statement (exalted be He), "If any person commits an inadvertent violation."
This is the "fixed sin-offering" [chatos kavua], since it is always an animal.
The details of this mitzvah are explained in tractate Horayos and Kerisus, and in several places in Shabbos, Shavuos, and Zevachim.
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