Yoma 59B

עד כאן לא פליגי אלא מדרבנן, אבל מדאורייתא אין מועלין בהן.

The Talmud comments: The Rabbis disagree only with regard to misuse of consecrated property that applies by rabbinic law, as it was the rabbis who prohibited the use of blood; however, everyone agrees that by Torah law one does not misuse consecrated property by benefiting from these remainders of blood. Clearly, the Temple treasurers would not have sold it to gardeners ab initio had the Torah prohibited the use of this blood (Tosafot).

מנא הני מילי? אמר עולא, אמר קרא: ״לכם״⁠ — שלכם יהא. דבי רבי שמעון תנא: ״לכפר״⁠ — לכפרה נתתיו, ולא למעילה.

The Talmud asks: From where are these matters, that there is no misuse for blood, derived? Ulla said that the verse states: “For the life of the flesh is in the blood, and I have given it to you upon the altar to make atonement for your souls” (Leviticus 17:11). “To you” indicates that it should be yours. It is not the property of the Temple; rather, it belongs to all of the Jewish people. The school of R' Shimon likewise taught that the phrase “to make atonement” teaches that God says: I gave it for atonement and not for the prohibition against misuse of consecrated objects.

ורבי יוחנן אמר, אמר קרא: ״הוא״, לפני כפרה כלאחר כפרה: מה לאחר כפרה אין בו מעילה ⁠— אף לפני כפרה אין בו מעילה.

And R' Yoḥanan said that this halakha is derived from a different phrase. The verse states: “For it is the blood that makes atonement by reason of the life” (Leviticus 17:11), which indicates that it retains the same status before atonement as after atonement: Just as after atonement it is not subject to the prohibition against misuse of consecrated objects, as the mitzva has been performed, so too, before atonement it is not subject to misuse of consecrated objects. As the Talmud states below, there is a general principle that once the mitzva involving a certain object has been performed, the object is no longer subject to misuse of consecrated objects.