The 146th prohibition is that we are forbidden from eating any meat from a burnt-offering.
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, your firstborn cattle and sheep] and any general pledges you make." This means, that you may not eat any general pledges you make. The Oral Tradition2 explains, "The expression 'general pledges' refers to burnt-offerings ... The verse teaches that one who eats from a burnt-offering transgresses a prohibition — whether he does so before or after sprinkling the blood, within the curtains3 or outside the curtains."
This prohibition includes having benefit from any sanctified object [me'ilah]. One who transgresses this prohibition intentionally — whether by eating from a burnt-offering or benefiting from sanctified things that involve the prohibition of me'ilah, as explained in tractate Me'ilah — receives lashes. If he did so unintentionally, he must bring a me'ilah offering, pay back an amount corresponding to the benefit he gained and add an additional fifth,4 as explained in tractate Me'ilah. Our Sages said in the 9th chapter of Sanhedrin,5 "Rabbi Yehudah says, 'One who did me'ilah intentionally receives the death penalty.' The Sages say, 'It is [only] a prohibition.' " The Sages bring a proof from the verse,6 "Because they have desecrated they shall die for it," and explain [that the seemingly extra word "bo," or "for it" teaches you that] "Only 'for it' [i.e., for eating terumah when impure] is there a death penalty — not for me'ilah."
