The 110th prohibition is that we are forbidden from selling — even to the Temple treasurer — objects which have been declared to be cherem.
The source of this commandment is G‑d's statement,1 "Any cherem...cannot be sold."
In the words of the Sifra, " 'It cannot be sold' — [even to] the Temple treasurer."
The cherem referred to is only one which is unspecified.2
