פירוש על קידושין 107:4

The issue here is trespass with shekels donated to the Temple. The first opinion holds that one does commit trespass if he uses the new shekels, those donated this year, which will be used to buy sacrifices. But one cannot commit trespass with old shekels, for they are used for Temple maintenance. In contrast, R. Meir holds that one can even commit trespass with money set aside for Temple maintenance, such as the surplus of the Chamber, the money left over after the sacrifices were purchased.
But this is surprising for R. Meir holds “the Torah was not given to angels.” These shekels will be used pay for the city wall and its towers. People will obviously use these things for secular use. So here we see that one can commit trespass even it is obvious that people will make non-sacred use of them.