The 133rd prohibition is that any non-Kohen is forbidden from eating any kind of terumah.

The source of this prohibition is G‑d's statement,1 "No non-Kohen may eat kodesh (holy things)." This instance of kodesh refers to terumah, as well as bikkurim, which is also called terumah, as we shall later explain.2 This was my intention in writing "any kind of terumah." This categorization also applies to the case of intentional me'ilah (unauthorized use of sanctified objects).

One who intentionally ate terumah receives misah bidei shamayim,3 but does not have to pay the additional fifth of the value4 [as he would should he have eaten it unintentionally],5 as explained in the 6th and 7th chapters of tractate Terumah.

In the 9th chapter of tractate Sanhedrin,6 our Sages enumerate those who receive misa bidei shamayim, and include among them the non-Kohen who eats terumah. They prove this from the verse7 [which instructs the Kohanim to be careful with the terumah], "because profaning it is a sin which could cause them to die." The verse, "No non-Kohen may eat kodesh (holy things)," immediately follows this verse [implying that the punishment applies in that case as well].

In the 2nd chapter of tractate Bikkurim, our Sages say, "Terumah and bikkurim are forbidden for non-Kohanim, and the punishment [for transgressing this law] is [a heavenly] death [penalty] and repaying an extra fifth."

Rav — who [although he was an Amora,] has the status of a Tanna, and therefore the right to disagree with Mishnayos — disagrees with all those Mishnayos and says that a non-Kohen who eats terumah is punished by lashes.

We explained in our commentary on the Mishneh that in any disagreement which deals only with theory but is not of practical importance, the halachah is not decided, and the Gemara doesn't say, "the halachah is like him." Therefore, the Gemara does not say that "the halachah is in accordance with Rav," or [the halachah is] in accordance with the Mishneh" — because according to everyone, he receives lashes. This is because anyone who receives misa bidei shamayim for a transgression also receives lashes, as explained in our Introduction to this work.8

So too, without a doubt, one who intentionally uses sanctified objects without permission receives lashes. The source of this is the law9 regarding the vow of a boy shortly before bar mitzvah — "If he sanctifies it, and others eat it, both Rabbi Yochanan and Rabbi Shimon ben Lakish agree that they receive lashes."