Midrasch zu Esra 10:8

(Fol. 89 b) R. Isaac said: "Whence do we learn that the confiscation of the court is valid? It is said (Ezra 10, 8) And that whosoever should not come within three days, according to the resolve of the princes and the elders, all his substance should be devoted, and himself separated from the congregation of the Exile." R. Elazar said from here (Josh. 19, 51) "These are inheritances, which Elazar the priest, and Joshua the son of Nun, and the heads of the father of the tribes of the children of Israel; i.e., what relation have the fathers with the heads of the tribes? This is to teach us that just as a father [could] bequeath to his children whatever he likes, so also could the heads (the court) give the public whatever they desire [in accordance with the law."