Related for Menachot 132:3

כרמל רך ומל וכן הוא אומר (מלכים ב ד, מב) ואיש בא מבעל שלישה ויבא לאיש האלהים לחם ביכורים ועשרים לחם שעורים וכרמל בצקלונו ויאמר תן לעם ויאכלו בא ויצק לנו ואכלנו ונוה היה

R. Shesheth raised the following objection: What did they do with what remained of those three se'ahs? It was redeemed and could be eaten by any one; it was liable to the dough-offering but exempt from tithes. R. Akiba declares it liable both to the dough-offering and to tithes. But [the Sages] said to him, Let what is redeemed from the hand of the Temple treasurer prove the case, for that is liable to the dough-offering yet is exempt from tithes. Now if it is right to say, [R. Akiba holds the view that] the smoothing of the pile of [corn belonging to] the Temple does not exempt [from tithes], then what was the point of their argument, it is just the same case? Furthermore, R. Kahana b. Tahlifa raised an objection against R. Kahana's statement [from the following Baraitha]: R. Akiba declares it liable both to the dough-offering and tithes, for Temple money was only used for what was necessary! - Rather, said R. Johanan,it is an accepted teaching in the mouth of R. Akiba that Temple money was only used for what was necessary. <br>

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