Responsa for Shabbat 70:6
מתני ליה רב יהודה לרב יצחק בריה שניה להדליק את הנר כמאן לא כר' נתן ולא כר' יהודה הנשיא אלא שלישית להדליק את הנר כמאן כרבי נתן
and one commenced the Sabbath. Said R. Simeon b. Gamaliel, What shall we do to the Babylonians who blow a teki'ah and a teru'ah, and commence the Sabbath in the midst of the teru'ah?<span class="x" onmousemove="('comment',' I.e., hard on the heels of (or, immediately they hear) the teru'ah. ');"><sup>10</sup></span> (They blow a teki'ah and a teru'ah [only]: but then there are five? — Rather they blow a teki'ah, repeat the teki'ah, and then blow a teru'ah and commence the Sabbath in the midst of the teru'ah.) — They retain their fathers' practice.<span class="x" onmousemove="('comment',' This was a very ancient custom; v. Neh. XIII, 19 and Halevi, Doroth, I, 3, pp. 336f. ');"><sup>11</sup></span>
Teshuvot Maharam
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.