Sefer HaChinuch ספר החינוך

That one impure not eat consecrated foods: That one impure not eat consecrated foods until he immerses and his sun sets and — if he is an impure one that requires atonement — until he brings his atonement, as it is stated (Leviticus 12:4), “every consecrated thing shall he not touch.” And the language of Sifra, Shemini Parashat Yoledet, Chapter 1:8, “‘Every consecrated thing shall he not touch and to the sanctuary shall he not come’ — just like the one who enters the sanctuary in impurity is punished [with] excision, so too one who eats consecrated foods in impurity is punished [with] excision.” And we say in Makkot 14b, “‘Every consecrated thing shall he not touch’ is a warning for the eater. You say it is for the eater or is it only for the one who touches, etc.,” as it is [found] there.

What we wrote above (Sefer HaChinukh 95), [that it is] to fix awe of the Temple and its holy things, is from the roots of the commandment. And hence, it is fitting that only pure ones should eat them, as purity is an embellishment and glory for a man, as is well-known to all that understand.

From the laws of the commandment is that which they, may their memory be blessed, said (Zevachim 33b) that the impurity for which we are liable is when one is made impure by a Torah-level impurity, for which we are liable excision — the understanding is for approaching the Temple and its consecrated things, as we wrote above (Sefer HaChinukh 123). And that which they, may their memory be blessed, said (Zevachim 34a) that we are not liable for eating of the holy that has things that permit it, until those things that permit it have been brought — meaning to say its entrails. And likewise did they, may their memory be blessed, instruct us (Meilah 10a) that we are not liable on account of piggul or notar or on account of [being] impure, until those things that permit it have been properly brought. And [regarding] anything that does not have things that permit it, once it has been consecrated in a vessel, we are [potentially] liable for it. And the rest of its details are in the thirteenth chapter of Zevachim. (See Mishneh Torah, Laws of Sacrifices Rendered Unfit 18.)

And [it] is practiced at the time of the [Temple] by males and females. And one who transgresses it and eats a kazayit of pure holy meat or impure holy meat while he is still impure with a Torah-level impurity volitionally is liable for excision; inadvertently, he brings a sacrifice that varies up and down, as is written above. And if he ate after he immersed [but] before his sun set or before he brought his atonement — like a woman who gave birth who needs to bring a sacrifice; and so [too,] all who need an atonement — he is lashed. But he is not liable for excision, as it is stated regarding the matter of this excision (Leviticus 7:20), “and his impurity is upon him”; and they, may their memory be blessed, explained, “until all of his impurity be upon him.” And if he was impure from a [rabbinic] impurity, he is not lashed — and there is no need to say that he is not liable excision — but rather he is struck with lashes of rebellion.