Temurah 32A

מתני׳ אחד קדשי מזבח ואחד קדשי בדק הבית אין משנין אותן מקדושה לקדושה, ומקדישין אותן הקדש עילוי, ומחרימין אותן, ואם מתו ⁠— יקברו. רבי שמעון אומר: קדשי בדק הבית אם מתו ⁠— יפדו.

Mishnah: While the previous Mishnah enumerated differences between consecration for the altar and consecration for Temple maintenance, this Mishnah enumerates halakhot that apply to both. With regard to both animals consecrated for the altar and items consecrated for Temple maintenance, one may not alter their designation from one form of sanctity to another form of sanctity. But one may consecrate animals already consecrated for the altar by a consecration of their value, and that value is donated to the Temple treasury for maintenance. And one may dedicate them for the purpose of giving their value to the priests. And if animals consecrated either for the altar or for Temple maintenance died, they must be buried. R' Shimon says: Although that is the halakha with regard to animals consecrated for the altar, if animals consecrated for Temple maintenance died, they can be redeemed.

גמ׳ אמר רב הונא: קדשי מזבח שהתפיסן לחרמי כהנים ⁠— לא עשה כלום. מאי טעמא? אמר קרא: ״כל חרם קדש קדשים הוא לה׳״⁠ — כל חרם דקדש קדשים הוי, ההוא לה׳ ליהוי.

Talmud: Rav Huna says: With regard to animals consecrated for the altar, if one associated such objects of his vow with dedications for the priests, i.e., he vowed to give their value as a dedication to the priests, he has done nothing. What is the reason? The verse states: “Notwithstanding, no devoted item that a man may devote to YHWH of all that he has, whether of man or animal, or of his ancestral field, should be sold or redeemed; every dedicated item is most holy to YHWH” (Leviticus 27:28). The verse is interpreted to mean that any dedicated item that is most holy, i.e., that was consecrated for the altar and then dedicated to the priests, that item should be for YHWH, and the priests are not entitled to it.