Thirteen collection chests were in the Temple, upon which were inscribed [respectively]: “New Shekalim” and “Old Sheka-lim”; “Nests” and “Young Pigeon Burnt-Offerings”; “Wood” and “Frankincense”; “Gold for the Utensils”; [the remaining] six [were used] for [various] donative-offerings.  “New Shekalim” [was for the shekalim] of each year; and “Old [Shekalim]” [was for] one who did not pay his half shekel last year [and] pays it this year.  “Nests” refers to turtledoves; and “Young Pigeon Burnt-Offerings” refers to young pigeons; and all are burnt-offerings. [These are] the words of R’ Yehudah. But the [other] Sages say: “Nests” [was used by one required to bring two birds], one a sin-offering and one a burnt-offering; but ”Young Pigeon Burnt-Offerings” was for burnt-offerings only.

One who says: “I obligate myself [to offer] wood,” may not bring less than two blocks; [if he says,] “Frankincense,” he may not bring less than a fistful; [if he says,] “Gold,” he may not bring less than a gold dinar.  What was done with the [funds in the] six chests [designated] for donative-offerings? They would buy burnt-offerings; the meat for God and the hides for the Kohanim. This exposition was expounded by Yehoyada the Kohen Gadol:  It is a guilt-offering, for he is guilty, a guilt-offering to Hashem [Leviticus 5:19]. This is the general rule: Whatever comes because of sin or because of guilt shall be used to purchase burnt-offerings; the meat for God and the hides for the Kohanim. Thus the two verses are reconciled: [It is a] guilt-offering for Hashem and a guilt-offering for the Kohanim. And it also says: The guilt-offerings money and the sin-offerings money shall not be brought to the Temple of Hashem; they shall be for the Kohanim (II Kings 12:17).