The 141st prohibition is that we are forbidden from eating grain which is ma'aser sheni outside Jerusalem.

The source of this prohibition is G‑d's statement,1 "In your own settlements, you may not eat the tithes of your grain, [wine, and oil]."

One who eats ma'aser sheni [outside Jerusalem] without redeeming it is punished by lashes; but only upon the condition given in the end of Makos2 — that it first "saw the face of the Temple," i.e., was brought inside the walls of Jerusalem, and then was eaten outside [Jerusalem]. This is clearly stated in that Talmudic passage: "When is he punished by lashes? When it first 'saw the face of the Temple.' "