הלכה על מעילה 38:26

From the laws of the commandment is that which our Rabbis, may their memory be blessed, said (Kiddushin 54b) [regarding] one who misappropriates after someone misappropriates: if the first was inadvertent, the latter is exempt - since the consecrated already became desanctified once the first became liable for payment and a sacrifice. But if the first was volitional - which is not in the category of a sacrifice - the latter is in the category of misappropriation. And there is only misappropriation after misappropriation of the consecrated with a beast or ministering vessels alone (Meilah 19b). And one who takes a coin [of minimal value] from the consecrated in order that it be his does not misappropriate until he spends it on his wants. If he gives it to his fellow, he has misappropriated, and his fellow has not misappropriated - as there is only misappropriation after misappropriation with a beast or vessels alone, as we said.