Negative commandment · Lo Ta’aseh #146 of 613
Not to eat the meat of a burnt offering
שלא לאכול בשר העולה
The verse · Devarim 12:17
לֹא־תוּכַל לֶאֱכֹל בִּשְׁעָרֶיךָ מַעְשַׂר דְּגָנְךָ וְתִירֹשְׁךָ וְיִצְהָרֶךָ וּבְכֹרֹת בְּקָרְךָ וְצֹאנֶךָ וְכׇל־נְדָרֶיךָ אֲשֶׁר תִּדֹּר וְנִדְבֹתֶיךָ וּתְרוּמַת יָדֶךָ
“Thou mayst not eat within thy gates the tithe of thy corn, or of thy wine, or of thy oil, or the firstlings of thy herds or of thy flock, or any of thy vows which thou vowest, or thy freewill offerings, or offering of thy hand:”
The Rambam’s words
Not to eat the meat of a burnt offering, as [Deuteronomy, ibid.] states: "You may not [eat]...[the sacrifices] you have vowed [to bring]...," meaning to say: You may not eat [the sacrifices] you have vowed to give. This is a warning against a person's benefiting from the [unauthorized use] of consecrated articles which he is forbidden to use. If he derives such benefit, he transgresses.
שלא לאכול בשר העולה, שנאמר "לא תוכל . . . נדריך אשר תידור" (דברים יב,יז); כלומר, לא תוכל לאכול נדריך אשר תידור. .וזו היא אזהרה של כל מועל, שלא ייהנה מן הקודשים האסורים ליהנות מהם; ואם נהנה, מעל.
Who & when
“And this prohibition is practiced in every place and at all times by males and females; as even one who consecrated his animal as a burnt-offering today is forbidden to eat anything from it.”
Where in the Mishneh Torah
Hilchot Sacrificial Procedure הלכות מעשה הקרבנות