Talmud Bavli
Talmud Bavli

Halakhah for Meilah 38:11

אין מועל אחר מועל אלא בבהמה בלבד

for it is written: With the ram of the guilt-offering,<span class="x" onmousemove="('comment',' Lev. V, 16. These words are considered superfluous, since it is clear from the context that the atonement is to be made with the ram of the guilt-offering. They are therefore taken to indicate that only to offerings does sacrilege apply under all circumstances, i.e., even though another person has already committed sacrilege with them, but not to vessels of ministry.');"><sup>7</sup></span>

Sefer HaChinukh

From the laws of the commandment is that which our Rabbis, may their memory be blessed, said (Kiddushin 54b) [regarding] one who misappropriates after someone misappropriates: if the first was inadvertent, the latter is exempt - since the consecrated already became desanctified once the first became liable for payment and a sacrifice. But if the first was volitional - which is not in the category of a sacrifice - the latter is in the category of misappropriation. And there is only misappropriation after misappropriation of the consecrated with a beast or ministering vessels alone (Meilah 19b). And one who takes a coin [of minimal value] from the consecrated in order that it be his does not misappropriate until he spends it on his wants. If he gives it to his fellow, he has misappropriated, and his fellow has not misappropriated - as there is only misappropriation after misappropriation with a beast or vessels alone, as we said.
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