Mishnah in Maseches Shekalim: An animal that was found between Yerushalayim and Migdal Eder or the equivalent distance in any direction etc. (if it is a male, it is brought as an Olah sacrifice; if female, it is brought as a Shelamim sacrifice, as we assume that this animal left Yerushalayim and had been designated as a sacrifice).

R. Hoshiya Rabah: They are not actually brought as a sacrifice but rather, their value is used to buy those sacrifices.

R. Yochanan to R. Hoshiya: Would we tell a person to use a consecrated animal for chulin (non-Kodesh) purposes (which is the transgression known as meilah)? Rather, for each type of animal we follow the majority, meaning Olah for males and Shelamim for females.

Question: Surely a Shelamim could be both male and female?!

Answer: What should he do? Take them out to Chulin and then re-consecrate them as Olahs. (This is not a problem of meilah as he will re-consecrate it immediately.)

Question: But still, perhaps the male was actually a Shelamim, so how could it be brought as an Olah?

R. Chaninah: It is a stipulation made by Beis Din that extra sacrifices will be used as Olahs.

Question (R. Yosi to R. Yaakov bar Acha): If there is such a stipulation, this person is actually acting b'meizid?!

Answer: Since it was a stipulation made by Beis Din, it is not considered to be intentionally done.

R. Zeira: Just as we say that Beis Din made a stipulation that all extra sacrifices should be brought as Olahs, so too here, they stipulated that lost animals should be brought as Olahs. (Note: This entry follows the text of the Pnei Moshe.)