bTalmud Makkoth 24a

[THEREFORE GAVE HE THEM TORAH (TEACHINGS) AND MANY COMMANDMENTS¼] R. Simlai when preaching said: Six hundred and thirteen precepts were communicated to Moses, three hundred and sixty-five negative precepts, corresponding to the number of solar days [in the year], and two hundred and forth-eight positive precepts, corresponding to the number of the members of man’s body. Said R. Mamnuna: What is the [authentic] text for this? It is, Moses commanded us torah, an inheritance of the congregation of Jacob, ‘torah’ being in letter-value, equal to six hundred and eleven.