Bird [offerings] and minchah-offerings cannot make a temurah, for [the laws of temurah] were stated only with [regard to] an animal.  The community and partners cannot make a temurah, for it is stated: He shall not substitute it, [which teaches that] an individual can make a temurah, [but] neither the community nor partners can make a temurah.  Offerings for the upkeep of the Temple cannot make a temurah. R’ Shimon said: But was not maaser [beheimah] included in the general category [of offerings that are sub- ject to temurah], and why was it singled out? To draw a comparison to it: Just as maaser [beheimah] is the offering of an individual, this excludes communal offerings. Just as maaser [beheimah] is an Altar offering, this excludes offerings for the upkeep of the Temple.