Jerusalem Talmud Shekalim 2.2

משנה: הַנּוֹתֵן שִׁקְלוֹ לַחֲבֵירוֹ לִשְׁקוֹל עַל יָדוֹ וּשְׁקָלוֹ עַל יְדֵי עַצְמוֹ אִם נִתְרְמָה הַתְּרוּמָה מָעַל. הַשּׁוֹקֵל שִׁקְלוֹ מִן הַהֶקְדֵּשׁ וְנִתְרְמָה הַתְּרוּמָה וְקָרְבָה הַבְּהֵמָה מָעַל. מִמַּעֲשֵׁר שֵׁנִי וּמִדְּמֵי שְׁבִיעִית יֹאכַל כְּנֶגְדָּן:

MISHNAH: If one gives his sheqel to another person to deliver it for him but that one uses it for himself, if the sums were disbursed he committed me`ilah. If somebody pays his sheqel from Temple money, if the sums were disbursed and the animal sacrificed he committed me`ilah. From Second Tithe or Sabbatical money, he shall eat correspondingly.

הלכה: הַשּׁוֹקֵל כול׳. אֲנָן תַּנִּינָן. אִם נִתְרְמָה הַתְּרוּמָה. וְתַנֵּיי דְבֵית רִבִּי אִם קָרְבָה הַבְּהֵמָה. אָמַר רִבִּי לָעְזָר. מָאן תַּנָּא. אִם קָרְבָה הַבְּהֵמָה. רִבִּי שִׁמְעוֹן. דְּרִבִּי שִׁמְעוֹן אוֹמֵר. מִיַּד הָיָה מְקַבֵּל מָעוֹתָיו. הַכֹּהֲנִים זְרִיזִין הֵן. וְקַשְׁיָא. אִילּוּ הַגּוֹנֵב עוֹלָתוֹ שֶׁלְחֲבֵירוֹ וּשְׁחָטָהּ סְתָם. סְתַמָּהּ לֹא לְשֵׁם הַבְּעָלִים הָרִאשׁוֹנִים מְכַפֶּרֶת. אָמַר רִבִּי יוּדָן. תִּיפְתָּר בִּמְסוּיָים. מִשֶּׁלְבֵּית רַבָּן גַּמְלִיאֵל שֶׁהָיָה מִתְכַּוֵּין וּדְחָפוֹ לַקּוּפָּה. וְחָשׁ לוֹמַר. שֶׁמָּא לַשִׁירַיִים הֵן נוֹפְלִין. וְכִי יְשׁ מְעִילָה בְּשִׁירַיִים. אֶלָּא כְרִבִּי מֵאִיר. דְּרִבִּי מֵאִיר אָמַר. מוֹעֲלִין בְּשִׁירַיִים. עוֹד הִיא בִּמְסוּיָים. מִשֶּׁלְבֵּית רַבָּן גַּמְלִיאֵל שֶׁהָיָה מִתְכַּוֵּין וְתוֹרְמוֹ לִשְׁמוֹ.

HALAKHAH: “He who pays the sheqel,” etc. We have stated, “if the sums were disbursed.” In the House of Rebbi it was stated, “if the animal was sacrificed.” Rebbi Eleazar said, who is the Tanna of “if the animal was sacrificed”? Rebbi Simeon, since Rebbi Simeon said, he receives his money immediately, the priests are quick. It is difficult. If somebody stole another’s elevation offering and slaughtered it without special mention, is it not without special mention atoning for the original owner? Rebbi Yudan said, explain it if it was a definite object, like that of the House of Rabban Gamliel who was taking aim throwing it into the chest. But should one not worry that maybe it will become part of the remainder; is there me`ilah for the remainder? But it must follow Rebbi Meïr, since Rebbi Meïr said, there is me`ilah for the remainder. Still if it was a definite object, like that of the House of Rabban Gamliel who was taking aim and disbursed it in his name.

מַה נֶהֱנֶה. אָמַר רִבִּי אַבִּין בְּשֵׁם רַבָּנִן דְּתַמָּן. מִכֵּיוָן שֶׁבֵּית דִּין רְאוּיִין לְמַשְׁכֵּן וְלֹא מִישְׁכֵּינוֹ כְּמִי שֶׁנֶּהֱנֶה.

How does he profit? Rebbi Abbin said in the name of the rabbis there, since the court could take a pledge from but did not take any pledge he is like one who profited.

כָּתוּב אַךְ בְּכוֹר אֲשֶׁר יְבֻכַּר לַיי בִּבְהֵמָה לֹא יַקְדִּישׁ אִישׁ אוֹתוֹ. כָּל שֶׁהוּא קוֹדֶשׁ אֵין קְדושָּׁה חָלָה עָלָיו. כֵּיצַד הוּא עוֹשֶׂה. מֵבִיא סֶלַע שֶׁלְחוּלִין וְאוֹמֵר. מָעוֹת מַעֲשֵׂר שֵׁינִי בְּכָל מָקוֹם שֶׁהֵן מְחוּלָלִין עַל סֶלַע זוֹ וְאוֹתָן נִתְפַּסִּין לְשֵׁם שֵׁינִי וְהַשְּׁאָר נַעֲשִׂין שְׁקָלִים.

It is written, but a firstling which is born first to the Eternal by a domestic animal no person can declare holy. No holiness can fall on anything holy. What does he do? He brings a profane tetradrachma and says, the monies of Second Tithe wherever they be are redeemed by this tetradrachma; this is designated as Second Tithe and the others are declared sheqalim.