Commentary for Temurah 46:18

שלשה עשר שופרות היו במקדש והיה כתוב עליהן

Surely it is obvious that the second [heap of money] is used for a freewill-offering, since Rabbi [says the money must go to the Dead Sea] only in the case where one sets aside money for what is lost, but he would agree that when the setting aside is for security's sake [it must be used for a freewill-offering].

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