Mishnayos Makkos Perek 3 Mishnah 3

עד שלא קרא עליהם – “My father was a wandering Aramean, etc.” (Deuteronomy 26:5). But after he recited [the formula/declaration – Deuteronomy 26:5-10] he is not flogged if he eats of it, because it is the money of the Kohen. And these are the words of Rabbi Akiva. But the Sages state: First Fruits, laying them down is indispensable for them, the recitation [of the declaration/formula] is not indispensable. As one who consumes them (i.e., First Fruit) after laying them down in the Temple courtyard, even though he had not yet recited [the formula/declaration], is not flogged. And the Halakha is according to the Sages. And their explicit prohibition is from as it is written (Deuteronomy 12:17): “You may not partake in your settlements of the tithes of your new grain [or wine or oil, or of the firstlings of your herds and flocks….] or of your contributions.” And the Master said: “your contributions” – these are the First Fruits, for the Priest’s Due/Terumah does not require being brought into the Place (i.e., the Temple). And regarding First Fruits also, one is not flogged on them other than if one ate them after they saw the “face” of Jerusalem before they are placed down in the Temple court, but if he ate them outside of Jerusalem prior to their being entered into Jerusalem, one is not flogged.

קדשי קדשים חוץ לקלעים קדשים קלים חוץ לחומה – All of these, their explicit prohibition is from (Deuteronomy 12:17): “You may not partake in your settlements, ….or of any of the votive offerings that you vow…,” for all consumption outside of the fixed place for it is called “eating in your settlements.”

ומעשר שני – it is taught [in the Mishnah] above (Mishnah 2), that impure Second Tithe that was not redeemed, as we have explained. And here, the Mishnah teaches that Second Tithe that is consumed outside the wall [of Jerusalem]. And specifically, that they ate outside the wall after it saw the “face” of Jerusalem is when he is flogged. But the individual who eats Second Tithe outside of Jerusalem before it enters into Jerusalem is not flogged, as it is written (Deuteronomy 12:18): “These you must consume before the LORD our God…” and afterwards (verse 17): “You may not partake in your settlements.”

המותיר – is not flogged, as it is written (Exodus 12:10): “You shall not leave any of it until morning; if any of it is left until morning, you shall burn it.” The verse comes to bring a positive command after a negative command, to state that if you transgressed the negative commandment, you have fulfilled the positive commandment connected with it, and you are not flogged. And furthermore, “you shall not leave any of it” is a negative commandment which lacks a positive commandment [associated with it], and every negative commandment that lacks with it a positive commandment, one is not flogged [for its violation].

השובר – a bone of an impure Passover offering is not flogged, as the All-Merciful (i.e., God) states (Exodus 12:46): “…nor shall you break a bone of it,” with a kosher/fit [sacrifice], not an invalid one.