Responsa su Giobbe 31:36

Answer: The truth is that it would be better were we to not engage in practices like this because it is using something sacred. There is a teaching in Tosefta Megillah 2:8: One who fashions (an ark [to house the Torah]) or wrappings for a [Torah] scroll -- as long as they were not yet used for a higher purpose, they may be used for a profane purpose, but if they had been used for a higher purpose, they may not be used for a profane purpose…however a person could lend their garment to the Torah scroll and take it back from it. Yet, as I’ve heard it, the basic idea of the custom in most places among the Jewish people but I’ve never heard anyone happy about it. Even in this city, I remember when I was young and they would take the crowns of the scrolls and put them on the heads of children and walk them around the building having been placed there by a guardian but the Sages of that generation did not prevent their hand. May it is because they weren’t using them for a profane need, rather to honor the Torah and to amplify and elevate honoring the Torah of our God as if a Torah scroll itself was being put on their head to make that a crown for their head, just as it is written: “Tie it as a crown for me,” (Job 31:36). And maybe there’s a generous perspective here, and on that perspective they are actually sanctifying them by putting on that thing on that day on the head of every Jewish person, but it is not intended for such or attached to him, such as something designed to have tefillin put into - if one puts tefillin into something it is forbidden to wrap up coins in it because that vessel has been designated for that use. So once someone puts tefillin in it, it is a sacred object, but here from the outset it is understood that sometimes this object is sacred and sometimes it is mundane, but this is not its intended purpose. Rather, it is like someone who puts a Torah scroll in the ark, and they also intend to put other objects inside of which it is not its intended purpose. It’s the same as wrapping something, it is not permissible to use it for a mundane purpose once it has been used for a sacred purpose. But we have it written in Yerushalmi Megillah chapter 3: Rebbi Jeremiah went to the Gaulanitis. He saw them putting a hammer into the Ark. He went and asked Rebbi Meir, who told him, I am saying that they stipulated this from the start. Rebbi Jonah made for himself a chest and stipulated about it, the upper part for scrolls, the lower part for implements. This is a big proof to what I’m saying. The end of the matter is to leave the Jews alone about this, just like is said in the Yerushalmi, the general principle for all things regarding customs without clear reason or origin, any halakhah that is weak in your hand, go after the custom, and a custom of the Jewish people is Torah. In any event, putting them on the heads of servants and maids would be disgraceful and deserving of rebuke to teach them not to do this. But I have found in a legal response of Rav Hai Gaon: a crown that is put on a Torah scroll on Simchat Torah is forbidden to put on the head of a groom since this would be using it for mundane purposes, and we only elevate in matters of sanctity and do not descend, those are his words. But maybe that is specifically regarding a groom’s head since that is using the crown for a mundane purpose, but here they are not acting out of profane necessity, rather to honor the Torah, just as I have written.