3,118. Neglecting to Leave Peah

Hilchos Matnos Aniyim 1:2

Just like a person leaves peah in his field, he must also do so for his trees. When a person picks his fruit, he must leave some for the needy. If he violated this law and harvested his whole field or picked all the fruit of his trees, he must take some of what he gathered and give it to the needy. Doing so fulfills a Torah obligation as per Leviticus 23:22, “You shall leave them for the needy and the convert.” If a person ground all his wheat into flour, kneaded it, and baked it into bread, he must still give peah from it.

Hilchos Matnos Aniyim 1:3

If one’s entire crop was harvested, but it was destroyed or burned up before he gave peah, he is liable to the penalty of lashes. This is because he violated a prohibition [by not leaving peah] and he wasn't able to perform the obligation that corrects it.