Sefer HaMitzvot, Negative Commandments
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שהזהירנו מעשות עבודה בקדשים. והוא אמרו יתעלה לא תעבוד בבכור שורך ולמדנו שאר קדשים מבכור שהם כלם אסורין בעבודה. וכבר התבאר בסוף מכות (דף כ"א:) שמי שעבד בקדשים לוקה. (ראה אנכי, הלכות מעילה פ"א):
He prohibited us from doing work with consecrated animals. And that is His, may He be exalted, saying, "you must not work with your firstborn ox" (Deuteronomy 15:19). And we learned the other consecrated animals from the firstborn - that they are all forbidden for work. And it has already been explained at the end of Makkot (Makkot 21b), that one who works with consecrated animals is lashed. (See Parashat Re'eh; Mishneh Torah, Trespass 1.)