Makkos Chapter 3, Mishnah 3. This mishnah continues the list of things for which a person receives lashes.
Eating bikkurim before the recitation:
Bikkurim are the first fruits brought to the Beis HaMikdash, and the one who brings them must recite the passage of bikkurim over them. A kohen who ate from them before those words of the recitation were said is liable to lashes.
And even a non-kohen who ate bikkurim is liable, since once the bikkurim have arrived - even if they are already in Jerusalem - their status is like that of Terumah, and a non-kohen who eats Terumah or bikkurim is liable.
The point of dispute is what the indispensable act is:
Rabbi Akiva: The recitation is the indispensable act, and therefore the time of liability is before the recitation. This is the view of the mishnah.
The Sages: "Hanachah me'akeves bahen, keri'ah ein me'akeves bahen" - the placing beside the altar is the indispensable act, and therefore one who eats before the placing is liable to lashes, but one who eats before the recitation (after the placing) is not liable.
In practice we rule like the Sages, and not like Rabbi Akiva in our mishnah.
Eating outside the proper place:
Kodshei kodashim "michutz laklaim": Such an offering is eaten by kohanim alone, and the place of eating it is within the Azarah. "Klaim" are the curtains that made up the courtyard of the Mishkan, and in the Beis HaMikdash these were the walls - the very same boundary line. Anyone who eats outside this boundary, even a kohen, is liable to lashes.
Kodashim kalim and ma'aser sheni outside the wall: Kodashim kalim may be eaten even by an ordinary Israelite, but the place of eating them is Jerusalem, and the same applies to ma'aser sheni. One who eats them outside the wall of Jerusalem is liable to lashes. With ma'aser sheni there is a qualification: the liability applies specifically when the ma'aser entered Jerusalem and then left, but if it never reached Jerusalem at all, there is no liability to lashes.
Breaking a bone of the Pesach offering:
One who breaks a bone of a valid and pure Pesach offering receives the forty lashes, since the Torah contains a specific prohibition: "etzem lo sishberu" - "you shall not break a bone."
The cases in which there are no lashes:
The mishnah lists two cases in which "eino lokeh" - one is not lashed: "hamotir b'tahor" - one who leaves over meat from a Pesach offering that is tahor, concerning which it says "You shall not leave over from it until morning"; "v'hashover b'tamei" - one who breaks the bones of a Pesach offering that is tamei.
There are two reasons for the exemption from lashes for leaving over meat of a tahor offering:
A prohibition remedied by a positive commandment: The Torah forbade leaving over any of the meat, but if one did leave it over until morning, the mitzvah is to burn it. That burning is a positive commandment that rectifies the prohibition, and there are no lashes for a prohibition that is remedied by a positive commandment.
A prohibition that involves no action: A person is lashed only when he performs an actual deed, whereas leaving over is essentially a failure to act, and therefore he is not liable.
As for one who breaks a bone of an offering that is tamei, as we learn from the verse, the prohibition of breaking a bone was stated specifically regarding a Pesach offering that is valid and tahor, and beyond that there is no liability for lashes.
In summary: In this mishnah we learned the continuation of the list of those who receive lashes: one who eats bikkurim before their proper time (and in practice, before they are set down, following the view of the Sages), one who eats offerings of the highest sanctity outside the curtains, one who eats offerings of lesser sanctity or ma'aser sheni outside the wall, and one who breaks a bone of a tahor Pesach offering. In contrast, one who leaves over meat of a tahor offering is exempt for two reasons - it is a prohibition remedied by a positive commandment, and a prohibition that involves no action - and one who breaks a bone of an offering that is tamei is exempt because the prohibition of breaking a bone was stated only regarding a tahor Pesach offering.