Halakhah zu Dewarim 12:6

That He prohibited us from consuming the second tithe from oil, outside of Jerusalem. And one who eats it is lashed - but [only] with the previous condition. And that is His, may He be exalted, saying, "You may not eat, etc. of your oil" (Deuteronomy 12:17). But perhaps you will dismiss counting the [second] tithe of grain, the second tithe of wine and the second tithe of oil as three commandments: Know that when one would eat all three together, he would be lashed for each and every one; since the negative statement in this verse is not a general negative commandment, such that we do not give lashes for it. In fact, [the statement] is to differentiate [the three as separate from each other]. And in the explanation, they said in the Gemara, Keritot (Keritot 4b), "One who ate the [second] tithes of grain, wine and oil is lashed for each and every one. And do we give lashes for a general negative commandment? [It is different here, as] the verse is written with superfluity. After all, it is written (Deuteronomy 14:23), 'And you shall eat before the Lord, your God, [...] the tithe of your grain, etc.' Why do I need it to repeat and write each of them? [It is understood from it] to differentiate." And in the Gemara, Makkot (Makkot 18a), they said, "After all, it is written (Deuteronomy 12:6-7), '[your burnt-offerings, and your sacrifices, and your tithes, and the donation of your hand, and your vows, and your gift offerings and the firstborn of your herd and of your flock.] And there you shall eat before the Lord your God.' Let the [Torah] write simply, 'You may not eat them.' Why do I need it to repeat and specify each of them? [It is understood from it] that it comes to designate a negative commandment for each and every one." Behold it has already been explained that everything that has been prohibited in this verse - each and every matter is a separate negative commandment. And I will [now] return to finish the other negative commandments included in this verse. (See Parashat Re'eh; Mishneh Torah, Second Tithe 2.)