(R. Chanina): The sons of Kohanim Gedolim (the High Priests) showed great arrogance, as they would spend more than 60 gold bars on (the ramp for the Parah Adumah).

Even though the ramp of the Parah was already standing, no-one would use another Kohen's ramp; rather, he would demolish it and rebuild his own.

Question (R. Ula to R. Mana - Beraisa): Shimon haTzadik prepared two Paros. He brought them out on different ramps. Can you say that Shimon haTzadik was arrogant?

Answer: Because it is an elevation and honor for the Parah to do this.

(Beraisa): Protrusions and walls would come out from either side of the ramp to prevent the Kohanim from peering out and becoming Tamei.

R. Akiva taught in the Mishnah that one does not do business with funds of Hekdesh, or of the poor.

Rather, if he wants, the loss can be his and the gain to Hekdesh.

Like the case of Bar Zamina, who was entrusted with the property of orphans. He asked R. Mana (how he could use the funds). R. Mana replied, "If you want, it is permitted if the loss will be yours and the gain will be both of yours" and that is what he did.

R. Chiya bar Ada was entrusted with the property of orphans and he also invested it under those same conditions.

'The excess fruits' etc. The Mishnah follows the opinion of R. Yishmael, as R. Chiya bar Yosef understood that 'excess fruits' means that the profit goes to Hekdesh. 'Excess libations' refers to the fourth Se'ah. (Note: The Korban haEidah explains that 'the fourth Se'ah' here refers to the law in Perek 4 Halachah 5 pertaining to a person who accepted to supply flour to the Beis HaMikdash that costs one Sela coin for four Se'ah of flour. If the price of flour increased to one Sela for three Se'ah, the donor must continue to supply four Se'ah at the higher price.)

(R. Yochanan): 'Excess fruits' refers to the fourth Se'ah. 'Excess libations' refers to the heaped measures. (Note: The Korban haEidah explains that Hekdesh would always receive heaped measures but sell level measures. According to R. Yochanan, the Mishnah refers to that difference that was gained by Hekdesh as 'excess libations'.)

Question: Does R. Chiya bar Yosef not agree to the rule of heaped measures? (Note: The Korban haEidah understands that the Gemara is asking, that since the Mishnah does not discuss heaped measures, what, in fact, should be done with that gain for Hekdesh?)

Answer (R. Chizkiyah): The same that is done with the fourth Se'ah is done with the heaped measures.

According to R. Chiya bar Yosef, it is understandable when the Mishnah then teaches that one may not do business with funds of Hekdesh or the poor - therefore, the Mishnah ended with the words 'Neither (R. Akiva nor R. Chanina) agreed (with R. Yishmael) about the law of fruits' (as neither permit doing business with Hekdesh).

According to R. Yochanan, it is a difficulty, as the later Mishnah teaches that if the price of flour became three Se'ah for a Sela, he must still supply four Se'ah. (All agree to this law, meaning that Hekdesh is profiting from the situation.) However, we learn in our Mishnah that 'neither (R. Akiva nor R. Chanina) agreed (with R. Yishmael) about the law of fruits' (that he permitted Hekdesh to profit)?

Answer: They (R. Akiva and R. Chanina) did not agree to using the profits for Kayitz HaMizbeach (R. Yishmael's opinion); but they do agree that they were used for Klei Shareis (Service vessels).

Question: Until now, we have discussed the heaped measures of communal offerings. Would it also apply to private offerings?

Question: Would that not mean that Klei Shareis are coming from private funds?

Answer: It is like the Beraisa that taught that if a woman made a tunic for her son, it is valid for use to serve in the Beis haMikdash, as long as she gave it over to the public.

Question: Until now, we have discussed heaped liquid measures. Would it also apply to dry measures?

Answer (Beraisa in Menachos): (A Mishnah in Menachos 7:4 taught that if a person bought libations, including flour, to accompany his sacrifice and the sacrifice then became Pasul, the Kohanim can use his flour for another sacrifice, meaning that Hekdesh is paid twice for the same libations.) If the libations that were consecrated in a (Service) Vessel and the sacrifice was found to be invalid, if there is another sacrifice there, the libations should be brought with it. If they were left overnight, they are invalid. (If not, they should be sold for Kayitz haMizbeach.) (Note: This last sentence is added to the text by the Vilna Gaon and Rav Eliyahu Fulda.)

(Mishnah) Question: What was done with the excess Ketores (incense)?

Answer: They separate from it the value of the payment of the craftsmen and redeem (the incense) onto the money of the craftsmen and then pay them with it. They then buy it back from them with the Terumas haLishkah funds.

If the new Shekalim arrived on time, before Rosh Chodesh Nisan, they take the excess Ketores from the new funds. If not, they take from the old funds.

(Gemara) Question: (The Mishnah taught that they would exchange the Ketores for the Terumah funds.) Are they not redeeming a consecrated item with another? (Redeeming usually involves transferring the Kedushah from a consecrated item to a non-consecrated one.)

Answer (R. Shimon bar Bisna): He brings the funds and redeems them onto the (part of the) building (on which they worked). They then bring the Ketores and redeem it onto those funds and give (the Ketores) to the craftsmen for their payment.

Question: What do they do with those consecrated funds?

Answer (Rebbi): They should be given to the Houses of Garmu and Avtinas, who were experts at preparing the Ketores and the Lechem haPanim (Showbreads).

(R. Shmuel bar Rav Yitzchak): That is only when they already owe the craftsmen from a previous occasion.

Question (R. Chiya bar Ba): What if they did not owe them money from a previous occasion?

Answer (R. Ba citing R. Chiya citing R. Yosi): We use them for the Kayitz haMizbeach.

Question (R. Ba bar Kohen): The opinion of R. Chiya bar Ba seems to have reversed - there he asked and here he answered? (Why did he ask if he knew the answer?)

Answer: He was unsure and asked about using it to purchase Kli Shareis but he was certain that it can be used to purchase for Kayitz haMizbeach...

As they disagreed about one who prepared the Ketores mixture in a non-consecrated vessel. R. Yosi bei R. Chaninah said that it is invalid. R. Yehoshua ben Levi said that it is valid.

R. Yosi bei R. Chaninah's source is that it says (Shemos 30:37), "it is Holy", indicating that it should be made in a Holy place (i.e. in the Temple Courtyard and in a Kli Shareis).

R. Yehoshua ben Levi's source is from the same words, "it is Holy", indicating that it comes from the Terumas haLishkah (but no consecrated place or vessel is required).

(R. Yosi bei R. Bun): R. Yosi ben Chanina follows Shmuel and R. Yehoshua ben Levi follows R. Yochanan...

(The coming Mishnah): If a person consecrated his property and amongst it were items suitable for public sacrifices...

(R. Yochanan): This refers to Ketores.

(R. Hoshiya): (Disagreeing with R. Yosi bei R. Bun) That case refers to a craftsman from the House of Avtinas, who would receive Ketores as his wages.

And R. Yosi bei R. Chanina follows Shmuel, as R. Huna cited from Shmuel that Chazal made the mortar (used for grinding the Ketores) like a Kli Shareis. (This would not be necessary if, as R. Yehoshua said, they could mix the Ketores in a non-consecrated vessel. Therefore, it follows R. Yosi bei R. Chaninah.)

(R. Yosi bei R. Bun): R. Chuna asked R. Yosi, 'Can an item that was consecrated in a Kli Shareis be redeemed?'

(R. Yosi to R. Chuna): Is this not the statement of Shmuel, who said that we are lenient regarding excess? As they disagree...

If there was an excess of unblemished animals - Shmuel said that they are redeemed as they are and R. Yochanan said that they are redeemed as disqualified sacrifices.

If there were excess goats,

According to Shmuel, if an Olah offering can be redeemed, certainly a Chatas can be redeemed.

R. Zeira said that according to R. Yochanan, they graze (until they receive a blemish and they are then redeemed and the money used for an Olah offering).

(R. Shmuel bar Rav Yitzchak): They used the excess goats for Kayitz haMizbeach.

Question: Can a Chatas be brought as an Olah offering?

Answer (R. Yosi): Here, public offerings are not established except through Shechita.

(R. Chiya): It is a stipulation of Beis Din that the excess be brought as Olah offerings.