- 200 Positive mitzvos for the individual
- 277 Negative mitzvos for the individual
- 71 Punishments (counted towards negative mitzvos)
- 65 "Parshiyos" (in general, for the tzibbur (community) and Jewish court, 48 positive and 17 negative)
Rav Yerucham Fishel Perla (mid 19th to mid 20th century) suggests that there must have been some baraisa or source that the Geonim had, to explain why they shared this common (and seemingly unusual) division. He couldn't find one, but suggested a couple of sources (Midrash Tehillim 119, Midrash Rus § 1) that hint to a different division than just positive and negative mitzvos, but no explicit source, nor a source that provides these numbers.
His sefer was published over a hundred years ago. Has anyone since found a source to vindicate the Geonim's division? In some manuscript or something.