The Gemara asks: But the money for the sin-offering is mingled with these unallocated funds. How can it all be used for gift burnt-offerings? Rabbi Yoḥanan said: It is an accepted halakha with regard to a nazirite that his unallocated funds are used for gift offerings, despite the fact that they include the value of a sin-offering. Reish Lakish said: The verse states: “Whether for any of their vows or for any of their gift offerings, which are brought to the Lord as a burnt-offering” (Leviticus 22:18). In this verse, the Torah states that the surplus of a vow shall be for a gift offering. Here too, if the vow of naziriteship cannot be fulfilled, due to the death of the one who took the vow, the money is for a gift offering.

The Gemara asks: Granted, according to the opinion of Rabbi Yoḥanan, who said that it is a halakha with regard to a nazirite, it is for this reason that if the funds were unallocated, yes, the money is used for gift offerings, but if they were allocated, no, they may not be used for this purpose, as this is the halakha passed down by tradition. However, according to the opinion of Reish Lakish, who derives the halakha from the verse: “For any of their vows or for any of their gift offerings,” why state specifically unallocated funds; even allocated money should be used for gift offerings after the death of their owner.

Rava said: You cannot say that this halakha should apply to allocated funds, as the tanna of the school of Rabbi Yishmael has already ruled in this regard. The tanna explained the following verse that deals with the obligation to bring consecrated animals to the Temple: “Only your sacred things that you have, and your vows” (Deuteronomy 12:26). The verse is speaking of the offspring of consecrated female peace-offerings and their substitutes, i.e., when one says a non-sacred animal should substitute for a sacred animal.

With regard to these animals, what is their means of remedy? “You shall take and go to the place that the Lord shall choose” (Deuteronomy 12:26). One might have thought that this means that he must bring them up to the Temple, and yet he does not sacrifice them but withholds water and food from them so that they should die. Therefore, the verse states: “And you shall sacrifice your burnt-offerings, the flesh and the blood, upon the altar of the Lord your God; and the blood of your offerings shall be poured out against the altar of the Lord your God, and you shall eat the flesh” (Deuteronomy 12:27).

The tanna explains that this verse comes to say to you: In the manner that you treat a burnt-offering you must treat its substitute, i.e., it should be sacrificed in its entirety; in the manner that you treat a peace-offering you must treat their offspring, as its inner parts must be sacrificed on the altar, with the rest eaten by the owners. One might have thought that the offspring of a sin-offering and the substitute of a guilt-offering should also be treated so, i.e., they too should be sacrificed on the altar like sin-offerings and guilt-offerings. Therefore the verse states: “Only” (Deuteronomy 12:26), which excludes these cases. This is the statement of Rabbi Yishmael.

Rabbi Akiva says: In the case of a guilt-offering this exposition is not necessary, as it says: “It is a guilt-offering” (Leviticus 5:19), from which it may be inferred: It alone shall be sacrificed in its current state, but not its substitute. This baraita explicitly teaches that the surplus money of a sin-offering cannot be used for another offering. Consequently, the money set aside for a nazirite’s sin-offering must be cast into the Dead Sea upon the death of its owner rather than used for a gift offering, even according to the opinion of Reish Lakish.

§ Since the Gemara has cited the above baraita, it analyzes it in detail. The baraita teaches: One might have thought that one must bring them up to the Temple and withhold water and food from them so that they should die. The verse states: “And you shall sacrifice your burnt-offerings.” The Gemara asks: Why would one think he should act in this manner? After all, it is only with regard to the offspring of a sin-offering that we learned that it must be left to die, but not other offerings. Why, then, is it necessary to derive the exclusion of the offspring of other offerings and the substitution of other offerings from a verse? The Gemara answers: If it were not for the verse, I would say that the offspring of a sin-offering may be killed anywhere, i.e., it need not be brought to the Temple and left to die there,