1)

To whom did he say this?

1.

Rashi: To the Sarim of the Kohanim.

2)

In what way are they Kodesh to Hashem?

1.

Malbim: You are obligated to guard [the coins and Kelim], like "u'Shmartem Es Mishmeres ha'Kodesh."

Sefer: Perek: Pasuk:

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