Great question. Here we have the amount of product, so we need to calculate how much reactant was used to make that product. Here are the steps:
Find the moles of 23.1 grams of iron (III) oxide using the molar mass of iron (III) oxide;
Convert the moles of iron (III) oxide to moles of O2 using the balanced equation. We see that 3 moles of oxygen are need to produce 2 moles of iron (III) oxide.