Sefer HaChinuch 304 ספר החינוך ש״ד

To not eat roasted grain from the new grain until that day: To not eat roasted grain from the new grain until the time mentioned — meaning that even though he did not make bread from the grain and did not grind it and did not sift it, but rather roasted from the wheat or from the barley with fire, and ate from them, he is liable also for them. And about this is it stated (Leviticus 23:14), “and roasted grain, etc.” And all of its content is in the previous commandment. And one who eats it is also liable for lashes for a kazayit of roasted grain.