Related for Shekalim 2:12

If he set aside [a particular coin for] his shekels [tax] and it was lost, he then set aside another in its place, but had not yet offered it when the first one was found, so both count as shekels [tax]; the first goes to the new, and the second goes to the old.

If [one] has set aside [a certain coin for] his shekel [tax] and spent it, he has committed embezzlement. If he spends [the coin for] another's shekel [tax], then he has committed embezzlement. If he bought for it the two doves of the male sufferers from gonorrhea, the two doves of female sufferers from flux, or the two doves of women who have recently given birth, his sin offering or his Passover offering or his reparation sacrifice, or [one pays the shekel [tax] which he [takes] from the temple property, because he bought [something] for it, embezzlement has been committed, [These are] words R. Shimon; but the sages say: He has not committed embezzlement until the blood has been sprinkled.

The surplus of wine [is to be] used for wine, the surplus of oil for oil, the surplus of salt for salt, the surplus of wood for wood, the surplus of incense for incense, the surplus of [frankincense] husks for [frankincense] husks, the surplus of lepers for lepers, and the surplus of Nazireans for Nazireans; if he said: "This is for this one Nazirean" or: "For this leper" then their surplus is a donation. The surplus of poor [is to be] for the poor, the surplus of captives for captives; but if he has said: "For this poor man" or: "For this prisoner", then their surplus belongs to him. The surplus of the dead [is to be] used for the dead; a dead man's surplus is for his heirs. R.Me'ir says: The surplus of a dead man is to be put aside until Elijah comes. R. Natan says [Of] a dead man's surplus, a memorial is built on his grave, or perfumes his bier. One must not spend [money collected for a certain] article of clothing on another article of clothing, and one may not ransom a prisoner in place of another prisoner, however, one may not offend the stewards regarding this matter.