Shekalim 7:5-6
Shekalim 7:5
Originally, the authorities would take collateral from one who found a lost animal to ensure that he would bring the appropriate libations for that animal as an offering. When people saw that taking in a lost animal would cause them to incur a loss (causing them to ignore the animals), it was changed so that the libations would be provided from communal funds.
Shekalim 7:6
Rabbi Shimon said that the court instituted seven things; one of these is that if a non-Jew sent a burnt offering and the money for its libations from a distant land, the libations are purchased using his money. If he only sent the animal but not the money, the libations are purchased using communal funds. Similarly, if a convert died and left sacrifices to be offered, if he left libations, they use them; if not, the libations are purchased using communal funds (because the deceased’s heirs are not Jewish). The courts stipulated a condition regarding a High Priest who died, namely that his daily personal flour offering be paid for from communal funds until his successor is installed. Rabbi Yehuda said that it was paid for by the High Priest’s heirs, and also that the sacrifice was an ephah of flour twice a day, not half an ephah twice a day. (An ephah is a measure of volume equal to about six gallons.)