MISHNAH: What did one do with the excess of incense⁸²Which from the start was intended to be sufficient for an intercalary year and therefore had guaranteed leftovers in a regular year.? One sets apart the artisans’ wages and redeems them on the artisan’s money; one gives them to the artisans as their wages and then buys them back from them from the new disbursement⁸³Since the expenses of the Temple service each year have to be paid by the sheqalim of that year, one cannot simply take the leftover as incense for the next year. On the other hand, since profane use of incense prepared in the proportions prescribed for Temple service is a deadly sin (Ex. 30:38), the incense cannot be used outside of the Temple. One takes money from the sheqalim to pay the artisans who prepare the next year’s batch of incense, then uses this money in order to redeem the incense and make it profane, a possible object of trade. Then one pays the artisans in kind with the incense, and since they could do nothing with it one buys the incense back from them with the money earmarked to this effect. Then the artisans are paid at the same time the incense for the new year is paid with money from the new Temple year starting at Nisan 1.. If the new money is available at its time one takes them from the new disbursement, otherwise from the old⁸⁴Since the insistence on new money is customary, not biblical, if the new Temple tax was not collected by Nisan 1, one takes the money from the prior disbursement to effect the trade..

HALAKHAH: ⁹⁴Here starts the discussion of Mishnah 5. What is gained by redeeming incense with Temple money, which is not profane? Would not Temple property be redeemed by Temple property? What does he do? Rebbi Simeon bar Carsana said, he brings coins and redeems them for the building⁹⁵Both the scribe’s text and that of B are difficult to understand. While it is accepted that the Temple is built as profane building and only sanctified when completed (Babli Me`ilah14a), once it is sacred it cannot be redeemed. If the money is legitimately paid for a sacrificial animal, it belongs to the owner of the animal and is no longer available for Temple use. Tosephta Me`ilah1:23 reads: “A worker who did work for the Temple for a mina or two may not say, give me this cow for a mina or this garment for 50 {denar} since Temple property cannot be redeemed for work but only for coins. What does one do? One takes the wages of the artisans {from the sheqalim} and redeems them on the artisans’ money, gives them to the artisans as their wages; then buys them back from the disbursement of the lodge to pay back the workers for the coins they earlier gave to the Temple.” A similar text seems to be intended here.; brings incense and redeems it for them, and gives it⁹⁶The incense. to the artisans as their wages. What should be done with those coins? Rebbi says, I am saying that they should be given to the family Garmu and the family Eutinos who were experts in compounding the incense and in making the shew-bread⁹⁷Cf. Mishnah Yoma3:11.. Rebbi Samuel bar Rav <isaac<⁹⁸Name added from B. said, only if they were due to them beforehand⁹⁹Since Temple money can only become profane for actual debts incurred by the Temple. Advance payments are not possible.. Rebbi Ḥiyya bar Abba asked, what if they were not due beforehand? There came Rebbi Abba in the name of Rebbi Ḥiyya in the name of Rebbi Joḥanan: One uses them to adorn the altar⁷⁵It is given to the gift account to buy elevation sacrifices in times when the altar otherwise would have been idle.. Rebbi Abba bar Cohen asked before Rebbi Yose: The opinion of Rebbi Ḥiyya bar Abba seems inverted. Here it is questionable for him; there it is obvious for him¹⁰⁰How can he ask when he himself teaches the answer which his teacher had given? He does not question that a possible use is to give the money to the gift account; he questions whether this is the only possible use.
The inverse order in B must be a scribal error.. He told him, where it is questionable for him, for Service vessels; where it is obvious for him, to adorn the altar.

^100aThis is a copy from Yoma 5:1, explained there in Notes 12-30. The introductory sentence is missing, but is partially present in B. The question is, why does the Mishnah prescribe that leftover incense should be redeemed and used as payment of the artisans. Since it is a biblical decree (Lev. 27:10) that unblemished animals dedicated as sacrifices cannot be redeemed, would it not be reasonable to assume that sacrificial objects sanctified in a Service vessel cannot be redeemed? If one accepts this, a second question arises. Was the incense prepared in a Service vessel and therefore is sanctified from the start, or does only the daily portion become sanctified when it is filled into a Service vessel, and the leftovers are intrinsically redeemable as Temple property? As they disagreed: If it¹⁰¹The incense. was compounded as profane, Rebbi Yose ben Ḥanina said, it is disqualified; Rebbi Joshua ben Levi said, it is qualified. What is Rebbi Yose ben Ḥanina’s reason? It is holy¹⁰²There is no such verse; similar verses about incense would be Ex.30:36, most holy it shall be for you, Ex. 30:37, holy it shall be for you. Babli Keritut 6a., that it shall be brought into the Sanctuary. What is Rebbi Joshua ben Levi’s reason? It is holy, that it shall be brought from the disbursement from the lodge. Rebbi Yose ben Rebbi Bun said, Rebbi Yose ben Ḥanina’s parallels Samuel and Rebbi Joshua ben Levi’s Rebbi Joḥanan, as we have stated, “if one dedicated his property to the Temple and there were objects appropriate as public offerings¹⁰³Mishnah 6..” Rebbi Joḥanan said, incense. Rebbi Hoshaia said, explain it about an artisan of the family Eutinos who took incense as his wages. And Rebbi Joshua ben Levi’s is like Samuel, as Rav Ḥuna said in the name of Samuel, they made the mortar a vessel to sanctify. Rebbi Yose ben Rebbi Abun said, Rebbi Ḥuna said this before Rebbi Yose: something sanctified in a vessel may be redeemed. He said to him, is that not Samuel’s? Since Samuel said, one is lenient in the case of leftovers. As they disagreed: If unblemished animals were left over, Samuel says, they are redeemed unblemished. Rebbi Joḥanan said, they are redeemed as disqualified sancta. Leftover he-goats, in Samuel’s opinion if elevation sacrifices are redeemed, a purification sacrifice so much more. In Rebbi Joḥanan’s opinion? Rebbi Ze`ira said, they shall graze. Rebbi Samuel bar Rav Isaac said, one uses them to adorn the altar. This is difficult. May a purification sacrifice be brought as elevation sacrifice? Rebbi Yose said, there is a difference, for public sacrifices are determined only by slaughter. Rebbi Ḥananiah said, it is a stipulation of the Court that all leftovers should be brought as elevation sacrifices.