Before us is Makkos chapter 3, mishnah 2, which continues to enumerate the transgressions for which one receives lashes. The mishnah opens with a series of prohibitions that carry the penalty of kares, and then continues with ordinary negative commandments and with the prohibitions of eating tevel and tithes.
Prohibitions that carry kares and for which one receives lashes:
"HaTamei she'achal kodesh" - one who eats sacrificial meat while he is in a state of tumah, whose penalty is kares.
"HaBa el hamikdash tamei" - one who enters the Beis HaMikdash in a state of tumah, which likewise carries kares.
"Ha'ochel chelev" - the forbidden fats of an animal, which must be removed, and he ate them.
"V'dam" - one who eats blood, whose prohibition also carries kares.
"Nosar" - one who eats from the meat of a sacrifice after its allotted time has passed.
"Pigul" - when the kohen performed the sacrificial services with the intention of eating the offering or of sprinkling its blood after the proper time, the offering becomes pigul and it is forbidden to eat it, on penalty of kares - even if it is in fact eaten within the proper time - and therefore one receives lashes for it.
"V'tamei" - one who eats a sacrifice that became tamei. This prohibition does not carry kares, but it is a Torah law, and one who eats it receives lashes.
"HaShochet v'hama'aleh bachutz" - one who slaughters an animal that was consecrated as an offering outside the Beis HaMikdash, and likewise one whose animal was slaughtered inside but who takes its meat and offers it up on an altar outside the Beis HaMikdash. Each of these carries kares, and one receives lashes for it.
"V'ha'ochel chametz b'Pesach" - this carries kares, and one receives lashes for it.
"V'ha'ochel v'ha'oseh melachah b'Yom HaKippurim" - two prohibitions that carry kares, and a person receives lashes for them.
"V'hamefatem es shemen hamishchah" - one who produces a replica of the anointing oil that Moshe Rabbeinu prepared in the wilderness; his penalty is kares and he receives lashes for it.
"V'hamefatem es haketores" - one who produces a replica of the incense used in the Beis HaMikdash for his own personal use. One who makes it for the needs of the Beis HaMikdash is permitted to do so, but one who makes it for personal use, even if he never used it at all, incurs kares by the very act of preparing it, and therefore he receives lashes.
"V'hasach b'shemen hamishchah" - here the mishnah is not speaking about a replica, since it is the making of the replica that carries kares, while using the replica does not carry kares. The mishnah is dealing with one who anoints himself with the original anointing oil not in the manner prescribed by halachah but for his own personal use, and this carries kares and he receives lashes for it.
Negative commandments that do not carry kares:
"Ha'ochel neveilah" - one who eats meat that was not properly slaughtered.
"U'treifah" - an animal found to have a defect, such as a punctured lung and the like, whose consumption the Torah forbade, and one receives lashes for it.
"Shekatzim u'remasim" - which the Torah forbade eating.
The prohibitions of tevel and tithes:
Tevel - produce from which Terumah and tithes have not been separated. Its prohibition carries death at the hands of Heaven, and nevertheless one receives lashes for it.
First tithe from which its Terumah was not taken - the first tithe is a tenth of the produce that is given to the Levi, and the Levi is obligated to separate a tenth of it for the kohen, which is terumas ma'aser. As long as it has not been separated, the status of the tithe is that of tevel, and one who eats it receives lashes.
Second tithe and consecrated property that were not redeemed - second tithe is eaten in Jerusalem in a state of purity, and a person must be pure at the time he eats it; the same applies to something consecrated to the Beis HaMikdash. If he ate them without their having first been redeemed, he receives lashes.
The Gemara explains that the case of second tithe in the mishnah is dealing with second tithe that became tamei, since the mishnah speaks even of Jerusalem: in Jerusalem it is permitted to eat second tithe when it is pure, but once it became tamei it may not be eaten even in Jerusalem, and instead it requires redemption. And if he ate it in its state of tumah without redeeming it, he receives lashes.
The measure that creates liability for eating tevel:
The mishnah asks what the measure is, that is, what quantity of tevel - grain from which Terumah and tithes have not been separated - a person must eat in order to become liable.
"Rabbi Shimon omer: kol shehu" - even the smallest quantity, and there is no minimum measure for this at all.
And the Sages say - its law is like that of all the prohibitions of the Torah, and there is no liability unless one eats a kezayis.
Rabbi Shimon said to them: do you not concede to me that one who eats a small ant is liable, even though it does not amount to the required measure? They answered him: that is only because it is a beriah, a complete creature, and therefore one is liable for it even though it does not amount to a kezayis.
Rabbi Shimon answered them regarding tevel: even one who eats a single grain of wheat from which terumos and maasros have not been separated has eaten a beriah - a complete entity in its own right - and therefore he is liable for it.
The Chasam Sofer disagrees with this comparison, for in his view the concept of a 'beriah' is relevant only to something that possesses a life force, that is, a living creature. In such a case the item is considered a beriah, and one receives lashes for it even though it does not amount to the required measure. But with an inanimate item, which has no life force, a measure of a kezayis is always required.
In summary: This mishnah listed the things for which one receives lashes - prohibitions whose penalty is kares: one who is tamei and ate consecrated food, one who enters the Temple in a state of tumah, cheilev and blood, nosar and pigul, one who slaughters or offers up outside the Temple, chametz on Pesach, eating and doing work on Yom Kippur, one who compounds the anointing oil or the incense and one who anoints himself with the anointing oil; and alongside them prohibitions of a negative commandment: neveilah, tereifah, and creeping and swarming creatures, as well as tevel, first maaser from which terumah was not taken, and second maaser and consecrated property that were not redeemed. Finally we examined the dispute between Rabbi Shimon and the Sages concerning the measure that creates liability for tevel, the proof for the concept of 'beriah' from the ant, and the words of the Chasam Sofer that the law of beriah applies only to something that possesses a life force.