Quoting%20commentary for Temurah 1:6

הָעוֹפוֹת וְהַמְּנָחוֹת אֵינָן עוֹשִׂין תְּמוּרָה, שֶׁלֹּא נֶאֱמַר אֶלָּא (ויקרא כז) בִּבְהֵמָה. הַצִּבּוּר וְהַשֻּׁתָּפִים אֵינָן עוֹשִׂים תְּמוּרָה, שֶׁנֶּאֱמַר (שם), לֹא יָמִיר אֹתוֹ, יָחִיד עוֹשֶׂה תְמוּרָה, לֹא הַצִּבּוּר וְלֹא הַשֻּׁתָּפִים עוֹשִׂים תְּמוּרָה. קָרְבְּנוֹת בֶּדֶק הַבַּיִת אֵינָן עוֹשִׂין תְּמוּרָה. אָמַר רַבִּי שִׁמְעוֹן, וַהֲלֹא הַמַּעֲשֵׂר בַּכְּלָל הָיָה, וְלָמָּה יָצָא, לְהָקִישׁ אֵלָיו, מַה מַּעֲשֵׂר קָרְבַּן יָחִיד, יָצְאוּ קָרְבְּנוֹת צִבּוּר. מַה מַּעֲשֵׂר קָרְבַּן מִזְבֵּחַ, יָצְאוּ קָרְבְּנוֹת בֶּדֶק הַבָּיִת:

The bird [offerings] and the flour-offerings cannot make a substitution, for [the rule of substitution] was only stated regarding animals. Neither the public nor [business] partners can created a substitution, for it is said (Leviticus 27:10): "He shall not substitute it" - an individual can create an substitution but neither the public nor partners can create a substitution. Offerings [donated] to the maintenance fund of the Temple cannot create a substitution. Rabbi Shimon said: Wasn't the tithe [animal] included in the rule [for substituted animals]? Why did it leave [the rule to be dealt with separately]? [In order] to compare [to it]: Just as the tithe is the offering of an individual, [so too are all subject offerings the offering of an individual] - public offerings are excluded. Just as the tithe is an offering for the altar, [so too are all subject offerings offerings for the altar] - offerings [donated] to the maintenance fund of the Temple are excluded.

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