Pesachim 29B

להא שמעתא משמיה דרב יוסף בהא לישנא: דכולי עלמא אין פודין את הקדשים להאכילן לכלבים, והכא בהא קמיפלגי: בדבר הגורם לממון כממון דמי.

this halakha in the name of Rav Yosef with the following formulation: Everyone agrees that one may not redeem consecrated items in order to feed them to dogs. And here, they disagree with regard to the question of whether an item that can cause a financial loss is considered to be of monetary value. The rabbis disagree about the status of an object that does not have any present value but if lost or destroyed will cause the owner financial loss. In other words, they disagree as to whether such an item is considered to have inherent value. This dispute can be applied to our discussion of the opinion of R' Shimon, who states that one is permitted to eat leavened bread after Passover even if it was owned by a Jew.

מאן דאמר מעל, קסבר: דבר הגורם לממון ⁠— כממון דמי. ומאן דאמר לא מעל, קסבר: דבר הגורם לממון ⁠— לאו כממון דמי.

The Talmud explains: The one who said that he misused consecrated property by using consecrated leavened bread during Passover holds that an item that can cause a financial loss is considered to be of monetary value. Although the leavened bread is currently worthless, it can be eaten after Passover and will have some value at that time. It is therefore considered to have monetary value now, such that one who uses it is guilty of misuse of consecrated items. And the one who said that he did not misuse consecrated property holds that an item that can cause a financial loss is not considered to be of monetary value. Therefore, since the leavened bread is currently worthless, one who uses it would not be guilty of misuse of consecrated property.