Reference for Bava Metzia 115:7
אלא א"ר אלעזר שבועה זו תקנת חכמים היא שלא יהו בני אדם מזלזלים בהקדשות:
Who is the author of this? R. Simeon, who maintained: Sacred objects for which one [the owner] bears responsibility are subject to overreaching, and oaths are taken on their account.<span class="x" onmousemove="('comment',' Shebu. 42b. ');"><sup>13</sup></span> Now, that is well before the dividing of the funds; but after that they [the lost <i>shekels</i>] are sacred objects for which no responsibility is borne [by their owners]. For it has been taught: The division is made in respect of what is lost, collected, and yet to be collected!<span class="x" onmousemove="('comment',' I.e., for him who sent his shekel but it was lost en route, or had entrusted it to a messenger who was still on the road, or was unavoidably prevented from remitting his shekel at the proper time — Adar; v. supra p. 343, n. 7. If one's shekel was not received until after the third division, it was assigned to the fund for repairing the Temple walls, etc. Thus we see that after the division the owners bear no further responsibility. Hence the objection to R. Johanan's answer: why an oath even then? ');"><sup>14</sup></span>