Related על בבא מציעא 4:13

Guardians who have paid the shekel for infants - they are obliged to pay an agio. Whoever pays a shekel [piece] is obliged to pay an agio. [These are] words of R. Me'ir; but the sages say: Whoever pays a shekel [piece] is free of paying an agio. Whoever pays two denarii [as a shekel tax] is liable to an agio, Whoever has given a sela to [recieve as surplus] a shekel is liable to 2 agios, [These are] words of R. Me'ir; but the sages say: just one agio. How much is [the] agio? [Answer] A Silber-Ma'a, [this is] the 24th part of a Sela [these are the] words of R. Me'ir; but the [other] sages say: Half a Ma'a of four Issar. What happened to these agios? They came to the Shekel [These are the] words of R Me'ir. R El'azar says: [They were considered] a voluntary donation. R Shimon Schezori says: [They were used for the] gold plates for cladding of the temple. Ben Azzai says: The money changers took them as their wages.

One who steals terumah [or] dedicated [produce] but does not eat it pays the principal but does not pay the fifth (i.e., the penalty for misuse of terumah), or double the principal (but see Ter. 6:4), as it is said (Ex. 22:8), "he double to his neighbor," but [it does] not [say double] for dedicated [produce]. [If] he ate the terumah, he pays double the principal and a fifth -- a principal and a fifth from nonconsecrated produce -- and they render it holy like terumah -- and the principal he gives to the treasurer, and the fifth he gives to the property owner [from whom he stole].