Meilah 14B

מיתיבי: מותר הקטרת מה היו עושין בו? היו מפרישין ממנה שכר האומנין.

The Talmud raises an objection from a Mishnah (Shekalim 4:5): With regard to the incense left over from the previous year, which could no longer be used, what would they do with it in order to render it usable again? The Temple treasurers would set aside an amount of it equal to the value of the wages of the artisans who worked in the Temple.

ומחללין אותה על מעות האומנין, ונותנין אותה לאומנין, וחוזרין ונוטלין אותה מתרומה חדשה.

And they would then desacralize that incense by transferring its sanctity to non-sacred money in the amount owed to the artisans. And they would subsequently give the incense to the artisans as their wages. And finally, they would return and buy back the incense from the artisans with funds from the new collection of shekels, so that the incense would now be considered to have been acquired from the shekels of the current year.

ואמאי? ליחליה אבנין!

The Talmud explains its objection: But why was this procedure necessary according to Shmuel, who maintains that one builds the structures in the Temple with non-sacred materials? Let them desacralize the leftover incense by transferring its sanctity to the completed, non-sacred structure, thereby consecrating it with the sanctity of the incense. After the leftover incense is desacralized, it can be given to the artisans as wages and the Temple treasurers can buy it back with funds from the new collection.

דלא איכא בנין. והא ״מעות האומנין״ קתני! דליכא בנין כשיעור מעות.

The Talmud explains: The Mishnah is referring to a situation where there is currently no ongoing construction in the Temple, and therefore there is no structure to which they can transfer the sanctity of the leftover incense. The Talmud raises a difficulty: But the Mishnah teaches: The wages of the artisans, which indicates that construction is taking place in the Temple. The Talmud responds: Although there is indeed ongoing construction, the Mishnah in Shekalim is referring to a case where there is no construction equaling the amount of the value of the leftover incense. Therefore, it is not possible to transfer the sanctity of the leftover incense to the construction.