Reference for Sanhedrin 96:2
תרגמה עולא במטה הנקברת עמו דמחלפי בתכריכי המת
— Let us put it thus: Ifa man made it [for <i>Tefillin</i>] and placed <i>Tefillin</i> therein, it is forbiddento put money in it: and this is in accordance with R.Hisda.<span class="x" onmousemove="('comment',' Who holds that both designation and actual use are needed for prohibition. Cf. supra 48a. ');"><sup>7</sup></span> Come and hear! 'If one says to a craftsman, Make me a sheath for a Scroll[of the Law], or a receptacle for <i>Tefillin</i>,' before they are actually usedfor their sacred purposes, they may be employed for secular requirements;but once used for their sacred purposes they may not be put to secular use!'<span class="x" onmousemove="('comment',' V. Tosef Meg. II. This definitely proves that use and not designation is material, and contradicts Abaye. ');"><sup>8</sup></span>