Mesorat%20hashas for Keritot 54:20

תרגמא רב שמואל בר שימי קמיה דרב פפא ה"ק

and he has not received atonement therewith, but he does fulfil [his obligation] with money which he had set apart for himself, whether or not there is a change in the gravity of the offence, since [we know that] if he set apart for himself money for [an offering for his eating] forbidden fat and used it for [an offering for his eating] blood, or vice versa, he has thereby become guilty of misappropriation and he receives atonement therewith.

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