Reference for Bava Batra 301:3

תפלין איקרי נכסי דתנן המקדיש נכסיו מעלין לו תפלין איבעיא להו ספר תורה מאי כיון דלא מזדבן דאסור לזבוניה לאו נכסי הוא או דלמא כיון דמזדבן ללמוד תורה ולישא אשה נכסי הוא תיקו

Birds are called property; for we learnt: If a person consecrated his property which contained things suitable [for sacrifices] for the altar, [such as] wines, oils and birds [etc.].<span class="x" onmousemove="('comment',' Shek. IV, 8. ');">⁷</span> Phylacteries are called property; for we learnt: If a person consecrated his property, [his] phylacteries [also] are taken away<span class="x" onmousemove="('comment',' So R. Gersh. According to Rashb., 'they estimate for him', put them up to auction so that he might redeem them. ');">⁸</span> from him.<span class="x" onmousemove="('comment',' 'Ar. 23b, B.K., 102b. ');">⁹</span>

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