Related for Sanhedrin 95:3

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.