פירוש על מכות 3:2

המפטם את השמן – He who makes oil sample of the anointing out.

An unclean person who ate holy meat (Leviticus 7:20, 12:4);
One who entered the sanctuary while unclean (Leviticus 12:4, Numbers 5:3, 19:13);
One who ate forbidden fat or blood (Leviticus 3:16, 7:23-27);
Or leftover sacrificial meats (Leviticus 19:6-8);
Or sacrifices that had been offered up with improper intention (Leviticus 7:18);
Or [an offering] that has became unclean (Leviticus 7:19);
One who slaughters, or offers up a sacrifice, outside the Temple precincts (Leviticus 17:4);
One who ate leavened [bread] during Passover (Exodus 12:15, 19);
One who partakes of food [or drink] or does work on the Day of Atonement (Leviticus 23:27-31);
One who puts together the ingredients for the [anointing] oil, or the ingredients for the incense, or anoints with the oil for anointing (Exodus 30:22-28):
One who eats an animal that died a natural death (Deuteronomy 14:21);
Or was improperly slaughtered (Exodus 22:30);
Or any of the [creatures deemed] ‘abominable’ and ‘teeming’ (Leviticus 11:11, 40).
One who eats non-tithed produce, or first-tithe from which heave offering has not been removed, or unredeemed second-tithe, or unredeemed sanctified property.
How much untithed produce is one to eat to become liable? Rabbi Shimon says: “Any amount.” The Sages say: “An olive's size.” Rabbi Shimon said to them: “Do you not admit that if one ate the minutest ant that he would be liable? They said to him: “[Only] because it is a whole creature.” He said to them: “Even a grain of wheat is a whole entity.”
The first fourteen sections of our mishnah mostly lists different types of forbidden foods and a few other Temple related prohibitions for which one is to be flogged. Section fifteen discusses the amount of untithed produce that if one eats he is liable for a transgression.
Section fifteen: According to Rabbi Shimon one is liable for flogging if he eats any amount of untithed produce, even a single grain. The Sages disagree and state that only if one eats an olive’s size of untithed produce is he liable for flogging. Less than that and he is exempt. Rabbi Shimon attempts to prove his point by making an analogy to eating an entire ant. All agree that if one eats an entire ant (on purpose) he is liable to be flogged, even though the ant is smaller than an olive. The Sages respond that one is liable for eating an ant since it is an entire creature. Since it is a distinct, full entity it is enough to make one who consumes it liable for punishment. Rabbi Shimon responds that a single grain is also a whole entity, and therefore one who eats a single grain of untithed produce is liable to be flogged as well.

והסך בשמן המשחה – that Moses our teacher of blessed memory, made.

אכל טבל – Its explicit prohibition is from (Leviticus 22:15): “But [the priests] must not allow the Israelites to profane the sacred donations that they set aside for the LORD.” The verse speaks of what they will donate in the future.

ומעשר ראשון שלא נטלה תרומתו – and even he is [punished] with death, as it is written (Numbers 18:27): “This shall be accounted to you as your gift. As with the new grain from the threshing floor [or the flow from the vat].”

ומעשר שני שלא נפדה – Second Tithe that became defiled and even if he is in Jerusalem, it is prohibited to eat it until it is redeemed, but a person who eats it in Jerusalem while it is not yet redeemed, is flogged. And its explicit prohibition is from (Deuteronomy 26:14): “I have not cleared out any of it while impure,” whether I am defiled and it is ritually pure, whether I am ritually pure and it is ritually impure. And from where do we learn that Second Tithe which was defiled – that we redeem it in Jerusalem? As it states (Deuteronomy 14:24): “…should you be unable to transport them,” is explained as you are unable to eat it, as it is written (Genesis 43:34): “Portions were served them from the table…”

והקדש שלא נדפה – There is no prohibition written directly, but its explicit prohibition comes from an analogy of [the words] "חטא"\"חטא" /”sin,” “sin” – from the priest’s due, but even though the All-Merciful (i.e., God), excluded [the words] (Leviticus 22:9): “and they die for it,” but not through religious sacrilege, from death, [Scripture] excluded him, but not from an explicit prohibition.

באוכל נמלה שהוא חייב – because (Leviticus 11:29): “…from among the things that swarm on the earth,” and even though it lacks according to the measure.

אף חטה אחת כברייתה – But the Halakha is not according to Rabbi Shimon. And we don’t call it a creature – other than that which has in it a soul alone.