Me'ilah 11 - When Misappropriation Does Not Apply
We learned earlier that there are five cases of a sin-offering, which unfortunately cannot be used and have to be left to die . This ruling is repeated here, to introduce the laws of misappropriation for such offerings. Once an offering enter this category (such as a sin-offering whose owner died), there is no prohibition of misappropriation for it. Why is that? Since nothing can be done with it, and it is destined to die, it is no longer classified as "holies of the Temple." Because of that, the prohibition of misappropriation does not apply. However, the Sages prohibited their use, even though they did not impose the restitutions and sacrifices required by the Torah for misappropriation.
Another case when misappropriation does not apply is the money of a nazirite. A nazirite may separate money in anticipation of completing his period of being a nazirite, when he will be required to bring offerings. However, one of his sacrifices is a peace offering, to which misappropriation does not apply. Since any coin from his money may in the end go to purchase the peace offering, there is no misappropriation for the whole sum. Nevertheless, it is forbidden to use this money for other purposes, because all sacrifices, even not strict ones, are prohibited for benefit.
Art: Edwart Collier - A Vanitas Still Life Of A Crown, An Orb, A Sceptre, A Casket Of Coins And Jewels