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מנחות 108:1

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lambs, goats, surplus moneys, and the ma'ah. They all do not agree with Hezekiah's answer, because there is no reason to apprehend any strife, since each [priestly group] served on its own day. Neither do they agree with R. Johanan's answer, because there is no fear of the money becoming mouldy. Nor do they agree with Ze'iri's answer, because they do not wish to interpret it in accordance with the view of an individual. Nor do they agree with Bar Padda's answer, [for why have a separate chest for] surplus moneys? Were not all the other moneys surplus moneys? Moreover the ma'ahs went in the shekel [chamber]! For it was taught: Where did the surcharge go? Into the shekel [chamber]. So R. Meir. R. Eleazar says, Into the freewill-offering [chests]. Samuel said, They served for the surplus of the sin-offering, the surplus of the guilt-offering, the surplus of the guilt-offering of the Nazirite, the surplus of the guilt-offering of the leper, the surplus of the sinner's meal-offering, and the surplus of the tenth of an ephah of the High Priest's meal-offering. R. Oshaia said, They served for the surplus of the sin-offering, the surplus of the guilt-offering, the surplus of the guilt-offering of the Nazirite, the surplus of the guilt-offering of the leper, the surplus of the bird-offerings, and the surplus of the sinner's meal-offering. Why does not Samuel accept R. Oshaia's answer? — Bird-offerings have already been stated. [Can it then be suggested that] R. Oshaia learnt that Mishnah and did not include bird-offerings? But we know that R. Oshaia learnt it and included bird-offerings! — One [chest] was for [the money for] the bird-offerings and the other for the surplus money of the bird-offerings. And why does not R. Oshaia accept Samuel's answer? — Because he agrees with him who says that the surplus of the tenth of an ephah of the High Priest's meal-offering must be left to rot. For it was taught: The surplus of the meal-offering was for freewill-offerings, and the surplus of the meal-offering was left to rot. What does this mean? — R. Hisda said, It means this: The surplus of the sinner's meal-offering was for freewill-offerings, and the surplus of the tenth of an ephah of the High Priest's meal-offering was left to rot. Rabbah said, Even the surplus of the tenth of an ephah of the High Priest's meal-offering was for freewill-offerings, but [the Baraitha teaches that] the surplus of the cakes of the thank-offering was left to rot. There is also the following dispute [on the matter]: As for the surplus of the tenth of an ephah of the High Priest's meal-offering. R. Johanan said, It was to go for freewill-offerings. R. Eleazar said, It was to be left to rot. An objection was raised: [We have learnt:] The surplus of [money set aside for] shekels is free for common use, but the surplus of [money set aside for] the tenth of an ephah, and the surplus of [money set aside for] the bird-offerings of men who had an issue, for the bird-offerings of women who had an issue, for the bird-offerings of women after childbirth, or for sin-offerings or guilt-offerings-their surplus is for freewill-offerings. This refers, does it not, to the surplus of the tenth of an ephah of the High Priest's meal-offering? — No, it refers to the surplus of the sinner's meal-offering. R. Nahman b. R. Isaac said, The most reasonable view is that of him who holds that the surplus of the tenth of an ephah of the High Priest's meal-offering was left to rot. For it was taught: [It is written,] He shall put no oil upon it, neither shall he put any frankincense thereon; for it is a sin-offering. R. Judah said, ‘It’ is called a sin-offering, but no other is called a sin-offering; this teaches us that the tenth of an ephah of the High Priest's meal-offering is not called a sin-offering and that it requires frankincense. Now since it is not called a sin-offering the surplus thereof must be left to rot. MISHNAH. [IF A MAN SAID,] ‘THIS OX SHALL BE A BURNT-OFFERING’, AND IT SUFFERED A BLEMISH, HE MAY, IF HE SO DESIRES, BRING TWO WITH THE PRICE THEREOF. [IF HE SAID,] ‘THESE TWO OXEN SHALL BE A BURNT-OFFERING’, AND THEY SUFFERED A BLEMISH, HE MAY, IF HE SO DESIRES, BRING ONE OX WITH THE PRICE THEREOF. BUT RABBI FORBIDS IT. [IF HE SAID,] ‘THIS RAM SHALL BE A BURNT-OFFERING, AND IT SUFFERED A BLEMISH, HE MAY, IF HE SO DESIRES, BRING A LAMB WITH THE PRICE THEREOF. [IF HE SAID,] ‘THIS LAMB SHALL BE A BURNT-OFFERING’. AND IT SUFFERED A BLEMISH, HE MAY, IF HE SO DESIRES, BRING A RAM WITH THE PRICE THEREOF. BUT RABBI FORBIDS IT.ʰʲˡʳˢ