The 142nd prohibition is that we are forbidden from drinking wine 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 doesn't redeem it and eats it [outside Jerusalem] is punished by lashes, subject to the same condition mentioned regarding ma'aser sheni of grain.2