Me'ilah 18 - Does One Have To Ruin The Temple Property?

The remaining combinations that the Talmud discusses include pieces of sacrifices brought with wrong intentions, and those left over, meat of reptiles and animals killed without slaughter, items with different levels of ritual impurity, items carried on Shabbat, and foods eaten on Yom Kippur; sometimes they combine, and sometimes they don't.

One commits misappropriation of Temple property as soon as he uses it, even if the item itself did not loose anything because of it, and did not suffer deterioration - this is the opinion of Rabbi Akiva. However, the Sages make this distinction: if an item does not deteriorate, like a golden vessel, then one commits misappropriation once he uses and derives some benefit, worth at least perutah (small coin). If it does deteriorate, then one is liable if he used up some of it (like a garment), in the amount of a perutah. Actually, Rabbi Akiva only disagrees with the Sages about items that can deteriorate but are normally kept very carefully, such as very expensive garments of fine material, or the middle garments.

What is the source for the requirement of using up some of the item? Misappropriation is compared to terumah, kohen's portion, and just as with terumah, one needs to eat and reduce it, to be liable, so too with misappropriation.

Art: Willem Kalf - Still Life with Chafing Dish, Pewter, Gold, Silver, and Glassware