There is [a case in which] one plows a fur-row and is liable on its account for eight negative commandments: One who plows with an ox and a donkey which are consecrated, with kilayim in a vineyard, and during the Sabbatical year, and on a Festival, and [he is] a Kohen and a nazir in a tumah-contaminated place. Chananya ben Chachinai says: Also one who was wearing ki-la-yim. They said to him: This is not for that reason. He replied to them: Neither is nazir for that reason.

How many lashes do we give him? Forty less one, as it is said (Deut. 25:2,3): in the number of forty —- the number that is close to forty. R' Yehudah says: He is flogged with the full forty lashes. Where is the extra one inflicted? Between his shoulders.