And the 114th prohibition is that we are forbidden from shearing wool from sanctified animals.

The source of this commandment is G‑d's statement,1 "And do not shear your firstborn sheep."

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

The details of these two commandments, i.e., working and shearing, have been explained in tractate Bechoros. One who shears anything from2 sanctified animals is also punished by lashes.