Me'ilah 2 - What Constitutes Misappropriation

Misappropriation (Me'ilah) is committed when someone uses Temple property for his own benefit. If that property is designated exclusively as "holies of God," such as a burned offering, which is burned on the Altar completely, or if it is an object or money of the Temple Treasury, and he derived benefit in the amount of at least one prutah (the smallest coin), then he committed misappropriation. He needs to pay the value of the benefit, add one fifth, and bring a guilt-offering.

That is true if he committed misappropriation unintentionally. If he did it on purpose, no atonement is available, and he only needs to repay for what he used. If he damaged Temple property without deriving any benefit, he is not liable to pay anything (the Torah said "your fellow's property", not "Temple's property.") However, the Sages obligated him to repay.

If one brought a most holy offering in a wrong way, such as in the wrong part of the Courtyard, or with wrong intentions, he again committed misappropriation, since the offering was never usable by people. However, if the Kohanim were allowed to eat the sacrifice at some point of time, then it is not designated exclusively for the Temple, and one who uses it does not commit misappropriation.

Art: Bartolome Esteban Murillo - Girl With A Coin