The 192nd prohibition is that we are forbidden from eating orlah [fruit which grows in a tree's first three years].

The source of this prohibition is G‑d's statement,1 "For three years it [the fruit] shall be a forbidden growth, and it may not be eaten."

One who eats a kezayis is punished by lashes.

The details of this mitzvah are explained in tractate Orlah.

It is a halachah l'Moshe miSinai that orlah may not be eaten outside the land of Israel; but the wording in the Written Torah refers only to the land of Israel.