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.