Shekalim 2:5-3:1
Shekalim 2:5
If a person gathered more than necessary for his shekel, the surplus is not consecrated. The surplus of money gathered for the tenth of an ephah of flour, for bird offerings of a zav, a zavah and a woman who has given birth, for sin offerings and for guilt offerings is a donation to the Temple. The general rule is that the surplus of anything designated for a sin offering or a guilt offering is a donation to the Temple. The surplus of a burnt offering must be used towards a burnt offering; of a flour offering must be used towards a flour offering; of a peace offering must be used towards a peace offering. The surplus of a Passover offering must be used towards a peace offering. If money was donated to buy sacrifices for needy nazirites, the surplus must be used for other nazirites but if a nazirite bought his own sacrifice, the surplus money is a donation to the Temple. If money was collected to help the needy, the surplus must be used for other needy people; if money was collected to help a specific needy person, the surplus must be used for that person. If money was collected to ransom captives, the surplus must be used for other captives; if money was collected to ransom a specific captive, the surplus must be used for that person. If money was collected to bury the dead, the surplus must be used for other deceased people; if money was collected to bury a specific person, the surplus goes to his heirs. Rabbi Meir says that if money was collected to bury a specific person, the surplus is put aside until Eliyahu (the prophet Elijah) comes (i.e., it may not be used). Rabbi Natan says the money is used to erect a monument on that deceased person’s grave.
Shekalim 3:1
Money was removed from the Temple treasury (to buy animals for the public offerings) three times a year - 15 days before Passover, 15 days before Shavuos and 15 days before Succos. These were also when animal tithes were gathered; this is the position of Rabbi Akiva. Ben Azzai says the animals were tithed on 29 Adar, 1 Sivan and 29 Av. Rabbi Elazar and Rabbi Shimon say on 1 Nisan, 1 Sivan and 29 Elul. Animals were tithed on 29 Elul rather than on 1 Tishrei because 1 Tishrei is Rosh Hashana. Since one may not separate tithes on yom tov, they moved it a day earlier, to 29 Elul.