Reference for Shevuot 21:10

איתיביה אביי פר ושעיר של יום הכפורים שאבדו והפריש אחרים תחתיהם

Nevertheless, the question remains<span class="x" onmousemove="('comment',' Both in the case of incense and the daily offerings; why should they be redeemable if bodily holy?');">¹⁸</span> [since the incense is bodily holy]: whither has the holiness in them departed? - Rabbah said: The Beth din make a mental stipulation that if they are required, they are required [i.e., utilised]; but if not, they shall be holy only for their value.<span class="x" onmousemove="('comment',' The authorities, when buying animals for the daily offerings, or when having the incense compounded, decide that only that which is necessary for that year shall become bodily holy; and that the rest shall become holy only for their value, and therefore be redeemable.');">¹⁹</span> Said Abaye to him: But you, Sir, yourself said, if one consecrates a male [ram] to be holy only for its valu it nevertheless becomes bodily holy?<span class="x" onmousemove="('comment',' And cannot be redeemed, because it is itself fit for a sacrifice. Accordingly, even granted that the Beth din do make the stipulation that they shall be holy only for their value, the daily offerings and incense ought still to retain their bodily holiness, and the question. 'Whither has the holiness in them departed?' remains.');">²⁰</span> This is no question: [I said it becomes bodily holy] in the case where he said it should be holy for its value to buy a burnt offering;<span class="x" onmousemove="('comment',' And since the ram is itself fit for a burnt offering, it cannot be sold in order that for its money another ram may be bought.');">²¹</span> but if he said it should be holy for its value to buy libations [it does not become bodily holy].<span class="x" onmousemove="('comment',' Similarly, the Beth din have the power to stipulate at the outset that the daily offerings or incense not required shall become holy only for their value to provide gold plates for the floor and walls of the Holy of Holies.');">²²</span> - Abaye asked him, [It was taught:]<span class="x" onmousemove="('comment',' Tosaf. Yom Hakkip. IV.');">²³</span> The bullock and [inner] goat of the Day of Atonement which were lost, others being set apart in their stead,

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