Commentary for Kiddushin 107:4

ת"ש מועלים בחדתין ואין מועלים בעתיקים (דברי ר' יהודה) ר' מאיר אומר מועלין אף בעתיקים שהיה ר"מ אומר מועלין בשירי הלשכה

Come and hear: Trespass can be committed with the new ones, but not with the old. R'Meir said: Trespass can be committed with the old too; for R'Meir used to say: Trespass can be committed with the surplus of the Chamber.<span class="x" onmousemove="('comment',' There was an annual tax of one shekel for the public sacrifices payable between the first of Adar and the first of Nisan. The money was placed in a chamber and with it were bought sacrifices between Passover and Pentecost. If the tax was paid between the second of Nisan and the first of Sivan in the year it fell due, it was placed in special chests, which bore the inscription, 'New shekels', with which were bought sacrifices between Pentecost and Tabernacles. The same applied to the shekels paid between the second of Sivan and first of Tishri. The chests were then placed in the shekel chamber where they were divided into three baskets, (v. Shek. III, I, 2.) If the tax was not paid in the year it was due but in the following, it was placed in other chests marked 'old shekels.' These, together with the surplus from the chamber fund each year, were not used for sacrifices but for general town purposes, such as repairing the walls, etc.');">⁶</span>

Daf Shevui to Kiddushin