Our mishna said that one who doesn’t take truma and maaser gets lashes but did not mention one who doesn’t give the maaser designated for the poor. Rav adds that case to the list and his opinion finds support in another tannitic source. Other sins are listed regarding beit hamikdash type sins that one would get lashes. Rabbi Shimon’s opinion that matches the mishna is brought in detail where he explains the derivation. His derivation is questioned and then reinterpreted.