Arakhin 26A

מקדשי בדק הבית, ואין דנין קדשי בדק הבית מקדשי מזבח.

from that of other items consecrated for Temple maintenance, e.g., a consecrated house, but one does not derive the halakha with regard to items consecrated for Temple maintenance from items that are consecrated for the altar, such as the two lambs brought on Shavuot.

ורבי שמעון נמי, נילף ממקדיש בית! דנין דבר שמתנה לכהנים, מדבר שמתנה לכהנים, ואין דנין דבר שמתנה לכהנים, מדבר שאינו מתנה לכהנים.

The Talmud objects: And let R' Shimon also derive the halakha by means of a verbal analogy from one who consecrates a house. Why does he disagree with R' Yehuda? The Talmud explains: One derives the halakha of an item that is a gift to the priests, such as an ancestral field that is given to the priests during the Jubilee Year, from that of another item that is a gift to the priests, i.e., the two lambs brought on Shavuot, but one does not derive the halakha of an item that is a gift to the priests from that of an item that is not a gift to the priests, i.e., a consecrated house.

רבי אליעזר אומר: לא נכנסין, ולא נותנין.

§ The Mishnah teaches that if one consecrates his ancestral field and it is not redeemed before the Jubilee, R' Eliezer says: The priests do not enter into the field, and they also do not give its redemption payment to the Temple treasury. According to R' Eliezer, the priests do not obtain possession of a consecrated field during the Jubilee Year unless another person redeemed it first.

אמר רבה: מאי טעמא דרבי אליעזר? אמר קרא: ״ואם לא יגאל את השדה לא יגאל עוד, ואם מכר את השדה והיה השדה בצאתו ביובל״.

Rabba said: What is the reason for R' Eliezer’s opinion? It is because the verse states: “And if he will not redeem the field, or if he sold the field to another man, it should not be redeemed anymore. But the field, when it goes out in the Jubilee, should be holy for YHWH, as a dedicated field; his ancestral possession should be for the priest” (Leviticus 27:20–21). According to Rabba, R' Eliezer maintains that these verses teach two separate halakhot, and should be read as follows: “And if he will not redeem the field…it should not be redeemed anymore,” as an ancestral field, and: “Or if he sold the field…But the field, when it goes out in the Jubilee…his ancestral possession should be for the priest.” Accordingly, if the field has not yet been sold to another man, it is not transferred to the priests during the Jubilee.