Related על שקלים 2:2

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.