Temurah 7:2-3

Temurah 7:2

The following laws apply to Temple upkeep funds but not to sacrifices: donations not otherwise earmarked go to Temple upkeep, anything (including blemished or non-kosher animals) can be consecrated for Temple upkeep, the laws of misappropriation (me’ilah) apply to Temple upkeep funds, and the kohanim don’t benefit from Temple upkeep property.

Temurah 7:3

The following laws apply both to sacrifices and to Temple upkeep funds: one cannot change the nature of their sanctity (e.g., from Temple upkeep to a sacrifice or vice versa), they may be consecrated for their value at auction or as property for the use of the kohanim (cheirem), and they must be buried if they die. Rabbi Shimon says that if animals consecrated for Temple upkeep die, they can be redeemed.