Keritot 26 - Misusing Sacrificial Money
If one designated two selah coins for his guilt offering (a ram, which should cost two selah) but instead got a good deal: he bought a ram worth two selah for half-price, and additionally bought another ram, then he can only bring one sacrifice - the one for two selah. The second ram did acquire sanctity, because it was bought with sacrificial money, but cannot be brought, since the owner has already fulfilled his obligation with the first ram. Therefore, the second one is let to graze until it develops a blemish, then it is redeemed, and the money it put into the box called, "the summer of the Altar." When the Altar had no sacrifices (which usually happened in summer months), this money was used to acquire and bring sacrifices.
If instead of buying sacrifices he bought two rams for regular use, he committed misappropriation. The first ram becomes a guilt-offering for misappropriation, and the second one - a repayment of sacrificial money.
If he used part of the money for a sacrifice, and another part for a ram for regular use, the first rams serves to fulfill his initial guilt-offering obligation, while the second one should be consecrated and offered as a guilt-offering for misappropriation.
Art: Thomas Weaver - Two Prize Border Leicester Rams in a Landscape