Suddenly, the Talmud finds a contradiction between this opinion of Rabbi Yehudah and another, in a completely different situation. In the laws of Shekalim, coin donations, if the coins from a certain city were lost and then found, they did not count for the next year. Rabbi Yehudah there thought that they could. So, Rabbi Yehudah, why can't we use the goat for Azazel for the next year's lottery, just as the Shekalim money could be used for the next year?
The Talmud tries a few answers and rejects them until it decides that it would be too dangerous to keep a sacrificial animal for a year because of the possibility of committing misappropriation (Meilah) with it.
Art: A trompe l'oeil of paper money and coins - French School