Reference for Meilah 5:1
הַנֶּהֱנֶה שָׁוֶה פְרוּטָה מִן הַהֶקְדֵּשׁ, אַף עַל פִּי שֶׁלֹּא פָגַם, מָעַל, דִּבְרֵי רַבִּי עֲקִיבָא. וַחֲכָמִים אוֹמְרִים, כָּל דָּבָר שֶׁיֶשׁ בּוֹ פְגָם, לֹא מָעַל עַד שֶׁיִּפְגֹּם. וְכָל דָּבָר שֶׁאֵין בּוֹ פְגָם, כֵּיוָן שֶׁנֶּהֱנָה, מָעַל. כֵּיצַד. נָתְנָה קַטְלָא בְצַוָּארָהּ, טַבַּעַת בְּיָדָהּ, שָׁתְתָה בְכוֹס שֶׁל זָהָב, כֵּיוָן שֶׁנֶּהֱנֵית, מָעֲלָה. לָבַשׁ בְּחָלוּק, כִּסָּה בְטַלִּית, בִּקַּע בְּקֻרְדֹּם, לֹא מָעַל עַד שֶׁיִּפְגֹּם. תָּלַשׁ מִן הַחַטָּאת כְּשֶׁהִיא חַיָּה, לֹא מָעַל עַד שֶׁיִּפְגֹּם. כְּשֶׁהִיא מֵתָה, כֵּיוָן שֶׁנֶּהֱנָה, מָעָל:
One who derived even a <i>perutah's</i> [a coin of minimum value] worth of benefit from Temple property, even if he did not decrease its value has violated <i>meilah</i>, these are the words of Rabbi Akiva. The Sages say: anything that can devalued, one has not violated <i>meilah</i> until its value has actaully decreased. Anything that is not able to be devalued, as soon as he derives benefit from it, has violated <i>meilah</i>. How so? If she [a woman] placed a necklace [belonging to the Temple treasury] around her neck or a ring [belonging to the Temple treasury] on her hand or if one drank from the golden cup [belonging to the Temple treasury] , as soon as he [or she] derived benefit from it, he [or she] has violated <i>meilah</i>. If one wore a shirt or covered himself with a cloak or chopped [wood] with an axe [all of which belonged to the Temple treasury], has not violated <i>meilah</i> until he decreases its value. If he derived benefit from a <i>chatat</i> [sin offering] while it is still alive, he has not violated <i>meilah</i> until he decreases its value. Once it is dead, he violates <i>meilah</i> as soon as he derives benefit from it.