Talmud Bavli
Talmud Bavli

Responsa for Megillah 52:8

ת"ר תשמישי מצוה נזרקין תשמישי קדושה נגנזין ואלו הן תשמישי מצוה סוכה לולב שופר ציצית ואלו הן תשמישי קדושה דלוסקמי ספרים תפילין ומזוזות ותיק של ס"ת ונרתיק של תפילין ורצועותיהן

Our rabbis taught: Accessories used in a mitzvah [when worn out] may be thrown away; accessories of holiness are must be placed in a geniza. The following are accessories used in a mitzvah: A sukkah, a lulav, a shofar, tzitzit. The following are accessories of holiness: large sacks for scrolls of Scripture, tefillin and mezuzot, a mantle for a Sefer Torah, and a tefillin bag and tefillin straps.

Teshuvot Maharam

Q. The oil-lamp of our synagogue emits a dense smoke which causes damage to the congregants and occasionally compels them to leave the synagogue altogether. Some persons have donated money for the purpose of buying oil for the synagogue. Must we continue to bear the smoke of the oil-lamp, or may we divert the donated money to another purpose?
A. The money may be used for buying waxen candles. The purpose for which the money was given may be changed by the members of the synagogue (though it can not be so changed by the donor) for the following reasons: a) Preparing an object for sacred use does not sanctify the object until it is actually used for such purpose; b) candles and oil used in a synagogue are not intrinsically sacred; nor are they even considered tashmishe kedushah (objects used for a sacred function) since they are not indispensable to the function of the synagogue.
SOURCES: L. 269; P. 299–300.
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