Shevuot 11 - Removing Holiness from Sacrifices
Nevertheless, Ulla said in Rabbi Yochanan's name that daily offerings that are not needed by the community can be redeemed. Such lambs were present at the end of each Temple's fiscal year, when new half-shekels began to be used.
Here is the procedure. The Temple treasurer borrows some funds, which are thus completely unconsecrated. He redeems the lambs, transferring their holiness to the money. This money is added to the old half-shekels and used for plating the Holy of Holies. The treasurer then repurchases the lambs with new half-shekels. Where does their holiness go? The court makes it a condition when consecrating the lambs in the first place that if they are not needed, they can be redeemed.
Art: Still Life with Wine Glass and Silver Bowl by Pieter Claesz
