Commentaire sur Rois 2 12:17

Money for guilt-offerings and money for sin-offerings. If one sets aside money for his sin-offering or for his guilt-offering, and purchased the animal, and there was money left over.

Was not brought to the Beis [Hamikdosh] of Adonoy. For repairing the damage of the Beis [Hamikdosh].

It was for the kohanim. And they would [use the funds to] buy burnt-offerings, “fruit” for the altar; the flesh was for a burnt-offering and the hides were theirs [the kohanim’s]. Thus we learned in [Maseches] Temurah.¹⁴23b. Yehoyoda the kohein expounded on this as follows: Everything that comes from the remainder of a sin-offering and of a guilt-offering should be used to purchase burnt-offerings.¹⁵See Maseches Zevachim 103a.