When one eats meat of an animal that was not properly slaughtered (neveilah) on Yom Kippur, this is an example of an inclusive prohibition. This meat was already prohibited to him before Yom Kippur. Now that Yom Kippur came, it brought with itself an all-inclusive prohibition to eat this and other foods. The Sages make him liable for two prohibitions: eating unkosher meat and eating on Yom Kippur. Rabbi Shimon, however, does not agree to the principle of inclusive prohibition and makes him liable only for eating unkosher meat.
However, what about the following ruling: for an act of eating one can be liable to five offerings: an impure person who ate forbidden fat usually brought on the altar, beyond the time allowed for the sacrifice, from consecrated animal, and on Yom Kippur. According to the principle of inclusive prohibition, why not add another one – an oath against eating fat? - We list only those prohibitions that existed by themselves, not the ones he creates.
Art: Jean-Baptiste-Simeon Chardin - Still Life with a Rib of Beef