Midrash for Shekalim 4:8

הַמַּקְדִּישׁ נְכָסִים וְהָיוּ בָּהֶן דְּבָרִים רְאוּיִין עַל גַּבֵּי הַמִּזְבֵּחַ, יֵינוֹת, שְׁמָנִים וְעוֹפוֹת, רַבִּי אֶלְעָזָר אוֹמֵר, יִמָּכְרוּ לְצָרְכֵי אוֹתוֹ הַמִּין וְיָבִיא בִּדְמֵיהֶן עוֹלוֹת, וּשְׁאָר נְכָסִים יִפְּלוּ לְבֶדֶק הַבָּיִת:

If one makes his property hekdesh, and it includes things fit for the altar — wine, oil, flour, [which are fit for meal-offerings and libations], and birds [turtle-doves and young pigeons], R. Elazar [(This is the correct version, and not "R. Eliezer")] says: They are sold to those who need those things and burnt-offerings are bought with their monies and the rest of the property reverts to bedek habayith. [The rationale of R. Elazar is given in the Yerushalmi: It is written (Leviticus 22:18: "…of all of their vows and all of their free-will offerings, which they will present to the L rd as a burnt-offering" — All that they vow and give as gifts of the things that are presented to the L rd — even wine, oil, and flour — is to be a burnt-offering. I might think that he can offer for their monies a bird burnt-offering, or that if he dedicated a bird, he can offer it as a burnt-offering; it is, therefore, written (Ibid. 19): "…of the cattle, of the sheep, and of the goats." He can sacrifice of all that he donated, the burnt-offering of a beast alone.]

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