(Mishnah): How were the Terumah funds allocated? They bought with them Tamid and Musaf offerings and their libations; the Omer (brought on second day Pesach), the two breads (brought on Shavuos), the Lechem haPanim (showbreads) and all public Korbanos.

The watchmen who guarded the Sefichin (produce that grew naturally in Sheviis) during Sheviis took their payment from the Terumah funds.

(R. Yosi): A person may volunteer his services as a watchman.

(Chachamim to R. Yosi): You also agree that they come from the public funds.

(Gemara - Tosefta in Maseches Taanis) Question: Why did they see fit (in the Mishnah in the 3rd Perek of Maseches Taanis) to count the times of (the donation of) wood of the Kohanim and the people (to be used for the woodpile of the Mizbeach in the Temple)?

Answer: When Yisrael returned from the exile in Bavel and did not find wood in the chamber, these families (listed in the Mishnah in Taanis) arose and donated their own wood and transferred it to the public and they were used for the public Korbanos.

The Neviim among them stipulated that even if the chamber is full of wood and these families donate their own additional wood, the Korbanos are first brought using their wood.

(R. Acha): That Tosefta follows the opinion of R. Yosi, who says (in our Mishnah) that a person may volunteer his services as a watchman. (Similarly, in the Tosefta, individuals were able to donate their personal property for communal use.)

(R. Yosi citing R. Ila): The Tosefta follows all opinions.

Over which case do they disagree? Over the Korban itself, but as for preparations of a Korban (such as the firewood), all agree that a private offering can become a public offering.

(Beraisa): A woman who made a tunic for her son (to use as one of the vestments that must be worn by the Kohanim during the Temple service), it is Kasher, as long as she transfers it for communal use.

(R. Acha): That Beraisa is the opinion of R. Yosi, who says, "A person may volunteer his services as a watchman."

(R. Yosi citing R. Ila): The Beraisa follows all opinions.

So over which case do they disagree? Over the Korban itself, but as for preparations of a Korban, all agree that a private offering can become a public offering.

(Beraisa against the Amora R. Yosi): Those days (of celebration, upon which the families donated wood) are observed, whether or not a Korban is brought (meaning even when there is no Beis HaMikdash).

(R. Yosi): They are only observed at a time when a Korban is brought (i.e. when there is a Beis HaMikdash).

(Another Beraisa - R. Eliezer bei R. Tzadok): We are from the descendants of Sanah ben Binyamin (who had donated wood to the Temple on the 10th of Av). The 9th of Av once occurred on Shabbos and we pushed it off until Motzei Shabbos (which was the day of their celebration) and we fasted but did not complete the fast. (This shows that even after the destruction of the Beis HaMikdash, those days of celebration were observed.)

The Mishnah taught: The Omer, the two breads, the Lechem haPanim and all public Korbanos (are bought from the Terumah funds).

(Mishnah in Menachos): All private and public Menachos (meal offerings) may be brought from Eretz Yisrael or from Chutz La'Aretz and from new or from old grain, aside from the Omer and two breads, that may only be brought from the new grain and from Eretz Yisrael.

(Rav Chuna citing R. Yirmiyah): This Mishnah is according to R. Yishmael, who says that the Omer may not be brought from Suria (as it only has quasi-Eretz Yisrael status).

(Mishnah in Maseches Keilim): There are ten levels of sanctity (dependent on location) - The Land of Israel is sanctified more than all the other lands. And what is its sanctity? That they bring from its produce the Omer, the Bikurim and the two breads, which they do not do from other lands.

(R. Chiya citing R. Yirmiyah): This follows the opinion of R. Yishmael, that the Omer offering cannot be brought from (the produce of) Suria.

(Mishnah in Maseches Shevi'is - R. Yishmael): Just as (the prohibition of performing Melacha on Shabbos applies to) plowing (which) is optional, so too (it applies to) harvesting (which) is optional. This excludes harvesting for the Omer, which is a Mitzvah (and can therefore be performed even on Shabbos).

R. Yishmael said that one may not bring the Omer from Suria. This follows his opinion that one may even harvest the Omer on Shabbos, since it is a Mitzvah. (Both of these show the special importance of the Mitzvah.)

Question: Who is the Tana who holds that the watchmen who guarded the Sefichin during Sheviis took their payment from the Terumah funds?

Answer: It is R. Yishmael.

(R. Yosi disagrees): It follows all opinions - if they do not find produce to use from the Sefichin of Eretz Yisrael, they bring from Suria. (Even the opinion that allows bringing the Omer from Suria and from Chutz LaAretz agrees that ideally it should be brought from Eretz Yisrael produce.)

Question: (If they did not find produce from Sefichin of Sheviis to use) may they plant produce (in Sheviis) for the Omer?

Question (R. Chiya bar Ada to R. Mana): It should anyway be prohibited, since after the handful of the meal offering is taken and burned on the Mizbeach, the remaining mixture must be permitted to the Kohanim. But here, since they cannot eat it as it was planted in Sheviis, the offering should be invalid?

Answer (R. Mana to R. Chiya bar Ada): It becomes like the five things (listed in the Mishnah in Maseches Pesachim) that are brought in Tumah but are not eaten in Tumah.

Question: How does the treasurer pay the watchmen?

Answer: He takes funds from the moneychanger and gives it to the reapers and the guards before the Omer is offered. He then brings the funds from the withdrawal of the Lishkah and redeems them onto the Omer grains.

Question: Is this correct? (How can months of a watchman's salary be redeemed onto a little barley?)

Answer (R. Acha citing R. Ba): We view the barley as representative of the entire salary. (Note: This follows the understanding of the Tiklin Chadtin. Others give alternative explanations.)

(Beraisa): This is also the case for the stonecutters.

How does he do it? He takes funds from the moneychanger and gives it to the cutters and the chiselers before the stones are placed on the row. But after the stones were already placed on the row, he brings funds from the withdrawal of the Lishkah and redeems them upon the stones.

Question: Is this correct?

Answer (R. Yosi bei R. Bun citing Shmuel): We view the stones as representative of the entire salary.

(Mishnah): The funds from the Terumas haLishkah were also used for - the Parah Adumah, the scapegoat and the crimson thread (burned with the Parah Adumah).

The remainder of the Lishkah (i.e. the funds left in the Lishkah after the boxes were withdrawn) was used for - the ramp of the Parah Adumah, the ramp for the scapegoat, the crimson thread that was between its horns, the stream of water (that ran through the Temple Courtyard), the walls and towers of the city (of Yerushalayim) and all of the needs of the city.

(Abba Shaul): The Kohanim Gedolim would pay for the ramp of the Parah with their own money.

(R. Yishmael): The remnants of the remainder of the Lishkah was used to buy wines, oils and fine flours and the profit would go to the Temple.

(R. Akiva): One does not do business with funds of Hekdesh, or of the poor.

What did they do with the excess Terumah (i.e. the funds left in the baskets from the previous year that were not used for public sacrifices)? They made golden plates for the walls of the Kodesh haKodoshim (the Holy of Holies).

(R. Yishmael): The excess fruits (the Gemara will discuss this term) are used for Kayitz haMizbeach. (This refers to public sacrifices that were brought on the Mizbeach at times when no other sacrifices were being brought. This ensured that the Mizbeach was constantly active.)

Excess Terumah funds are used for Kli Shareis (vessels used in the Temple service).

(R. Akiva): Excess Terumah funds are used for Kayitz haMizbeach. Excess libations are used for Kli Shareis.

(R. Chanina S'gan haKohanim): Excess libations are used for Kayitz haMizbeach. Excess Terumah is used for Kli Shareis. Neither (R. Akiva nor R. Chanina) agreed (with R. Yishmael) about the law of fruits.

(Gemara - R. Yishmael bar Nachman citing R. Yonasan): There are three cases of tongues - the tongue for the scapegoat weighs a Sela, for the Metzora weighs a Shekel and for the Parah weighs two Sela.

(R. Chunya of Beras Chavran citing R. Ba bar Zavda citing R. Shimon ben Chalafta): The tongue for the Parah weighs two and half Sela.

Some express that as ten Zuz.

(R. Yehuda citing R. Shmuel): Torah scholars who teach the Kohanim the laws of Shechitah, of receiving the blood and of throwing the blood; take their payment from the Terumas haLishkah.

(R. Yitzchak bar Redifah citing R. Imi): Those who check offerings for blemishes take their payment from the Terumas haLishkah.

(R. Acha citing R. Tanchum bar Chiyah citing R. Simlai): Those who check the Sefer Torah in the Temple Courtyard take their payment from the Terumas haLishkah.

(Gidel bar Binyamin citing R. Asi): The two judges of cases of robbery take their payment from the Terumas haLishkah.

(Shmuel): The women who weave the curtains take their payment from the Terumas haLishkah.

(Rav Chuna disagrees): They take from Terumas Bedek haBayis (donations towards the upkeep of the Temple).

Question: Over what do they disagree?

Answer: Shmuel considers it like a sacrifice; Rav Chunah considers it like the building itself.

(R. Chizkiyah citing R. Yehuda ben Grogros): The Ketores and all of the communal sacrifices are brought from the Terumas haLishkah.

The Golden Mizbeach and all of the Service Vessels (Klei Shareis) are brought from the surplus for libations.

The Mizbeach of the Olah sacrifice, the Heichal (Sanctuary) and the Temple courtyards come from the remainder of the Lishkah.

Outside of the courtyards comes from the funds for the upkeep of the Temple (Lishkas Bedek haBayis).

Question (Beraisa): The stones of the Mizbeach, the Heichal and the Courtyards - one transgresses Meilah with them. But is there Meilah with the remainders of the Lishkah?

Answer: That Beraisa follows R. Meir who says that one transgresses Meilah with the remainders.

Question (R. Chiya): Was R. Meir not speaking only about during its year? Here we are referring to after its first year! (This question remains unanswered.)

(R. Chizkiyah citing R. Yehuda ben Grogros): R. Meir says that the Table, the Menorah, the Mizbechos and the Curtain are critical for the sacrifices (to be valid).

(Chachamim): Only the Wash basin and its stand are critical (for sacrifices to be valid).

Question: Did R. Eliezer and R. Yosi ben Chanina not say that any item about which the word 'Nochach - opposite' is used is critical and about which the word 'Tzelah - the side' is used is not critical?

(R. Shmuel bar Nachman citing R. Yonasan): Even 'Tzelah - the side' is critical.

(R. Ila citing R. Shmuel): Even 'Simah - placing' is critical.

Answer (R. Chanina): Here ('opposite', 'the side' and 'placing'), refer to services inside the Heichal; here (where only the wash basin and its base are critical), refers to services outside the Heichal.