Makkos 3:2 - 3:3

המפטם את השמן – He who makes oil sample of the anointing out.

והסך בשמן המשחה – that Moses our teacher of blessed memory, made.

אכל טבל – Its explicit prohibition is from (Leviticus 22:15): “But [the priests] must not allow the Israelites to profane the sacred donations that they set aside for the LORD.” The verse speaks of what they will donate in the future.

ומעשר ראשון שלא נטלה תרומתו – and even he is [punished] with death, as it is written (Numbers 18:27): “This shall be accounted to you as your gift. As with the new grain from the threshing floor [or the flow from the vat].”

ומעשר שני שלא נפדה – Second Tithe that became defiled and even if he is in Jerusalem, it is prohibited to eat it until it is redeemed, but a person who eats it in Jerusalem while it is not yet redeemed, is flogged. And its explicit prohibition is from (Deuteronomy 26:14): “I have not cleared out any of it while impure,” whether I am defiled and it is ritually pure, whether I am ritually pure and it is ritually impure. And from where do we learn that Second Tithe which was defiled – that we redeem it in Jerusalem? As it states (Deuteronomy 14:24): “…should you be unable to transport them,” is explained as you are unable to eat it, as it is written (Genesis 43:34): “Portions were served them from the table…”

והקדש שלא נדפה – There is no prohibition written directly, but its explicit prohibition comes from an analogy of [the words] "חטא""חטא" /”sin,” “sin” – from the priest’s due, but even though the All-Merciful (i.e., God), excluded [the words] (Leviticus 22:9): “and they die for it,” but not through religious sacrilege, from death, [Scripture] excluded him, but not from an explicit prohibition.

באוכל נמלה שהוא חייב – because (Leviticus 11:29): “…from among the things that swarm on the earth,” and even though it lacks according to the measure.

אף חטה אחת כברייתה – But the Halakha is not according to Rabbi Shimon. And we don’t call it a creature – other than that which has in it a soul alone.

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.