And the 138th prohibition is that we1 are forbidden from eating the a kohen's meal-offering.

The source of this prohibition is G‑d's statement2 (exalted be He), "Every meal-offering brought by a kohen must be completely burned. Do not eat it."

This prohibition is reiterated in reference to the chavitei kohen gadol,3 which is also a meal-offering.

One who transgresses this prohibition is punished by lashes.

[We see that this counts as a prohibition from] the words of the Sifra: "The phrase [which says that a kohen's meal-offering] 'must be completely burned. Do not eat it' teaches us that for anything that, 'must be completely burned,' there is a prohibition to eat it."