Related for Sanhedrin 95:2

ואביי מ"ט לא גמר מעבודת כוכבים אמר לך מידי דאורחיה ממידי דאורחיה גמרינן לאפוקי עבודת כוכבים דלאו אורחא:

thus excluding the broken-neckedheifer, which is in itself taboo. And why does Abaye not deduce [his ruling]from idol-worship? — He answers you: Normal practices are deduced from normalpractices so excluding idol-worship which is notnormal.<span class="x" onmousemove="('comment',' 'Normal' is used in the sense of 'sanctioned by law.' I.e., it is a normal (permitted) practice to make a shroud for the dead, likewise to break the neck of a heifer under prescribed conditions. But under no circumstances can idolatry be 'normal' (i.e. — permitted). Therefore, mere designation in connection with idolatry does not impose a prohibition, because, since it is abnormal (forbidden), one may repent and never use it for the purpose. But in the case of the other two, if permitted (or even obligatory), once they are designated for that purpose they will certainly be used, unless unforeseen circumstances intervene. Therefore the mere designation suffices to give them the same status as though they had actually been used. ');"><sup>2</sup></span>

Tosefta Shekalim (Lieberman)

The surplus of wine [is to be] used for wine, the surplus of oil for oil, the surplus of salt for salt, the surplus of wood for wood, the surplus of incense for incense, the surplus of [frankincense] husks for [frankincense] husks, the surplus of lepers for lepers, and the surplus of Nazireans for Nazireans; if he said: "This is for this one Nazirean" or: "For this leper" then their surplus is a donation. The surplus of poor [is to be] for the poor, the surplus of captives for captives; but if he has said: "For this poor man" or: "For this prisoner", then their surplus belongs to him. The surplus of the dead [is to be] used for the dead; a dead man's surplus is for his heirs. R.Me'ir says: The surplus of a dead man is to be put aside until Elijah comes. R. Natan says [Of] a dead man's surplus, a memorial is built on his grave, or perfumes his bier. One must not spend [money collected for a certain] article of clothing on another article of clothing, and one may not ransom a prisoner in place of another prisoner, however, one may not offend the stewards regarding this matter.

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