92 Shekalim 7/4-7

(4) An animal that was found between Jerusalem and Migdal Eder, or a similar distance in any direction, the males are [considered] burnt offerings. The females are [considered] peace offerings. Rabbi Yehuda says, those which are fitting as a Pesach offering are [considered] Pesach offerings if it is thirty days before the festival.

(5) Originally they would take a pledge from the finder [of an animal], until he would bring its libation offering [i.e., wine that accompanies all offerings]. [The finders] began to leave [the animal] and flee. The [high] court decreed that its libation offering would come from the community.

(6) Rabbi Shimon says: The [high] court decreed seven things and this was one of them: a non-Jew who sends an offering [to be brought for him] from far away, and he sends its libations with it, they are brought from his [libation or money sent for it]. If he did not [send any libations], they are brought from public [funds]. Similarly, a convert who died and left behind [designated] offerings, if he has libations [to accompany them] they are brought from his [funds], but if not, they are brought from public [funds]. It is also a stipulation of the court that if the High Priest died, that his daily flour offering be brought from the public funds. Rabbi Yehudah says [the High Priest's offering] is brought from the funds of his heirs and it was brought in its entirety [at its next offering time].

(7) The [high] court decreed: Concerning the salt and wood, the priests may make use of them, and concerning the red heifer, that the use of its ashes is exempt from the laws of misappropriation. And concerning nest offerings [bird-offerings], which became disqualified for sacrifice, that [their replacements] come from public funds. Rabbi Yosi says: The supplier of the nest offerings [bird-offerings] was bound to supply [replacements for] those found to be disqualified.