Shikalim 2:1
You can convert Shikalim into darkonos whose value is greater so that it will
be easier to carry.
Just like there were collection boxes in the Bais Hamikdosh, there were also
collection boxes in the cities.
People in the city who sent their shikalim with a messenger, and the shikalim
got stolen, if the money in the box was previously counted the messenger must
swear to the treasurers.
However, if the shikalim were not counted then the messenger must swear to
the people of the city. Then the people of the city must pay again.
If eventually the money was found, the extra payment cannot be used toward
next year’s obligation.
Shikalim 2:2
If one person gave his friend shikalim to give to the Bais Hamikdash, and the
friend gave it for himself, once the cohanim count the collection box, the
person has done mieilah (stealing from hekdesh).
If one used masser sheini money or shmitah money, he must eat food that is of
an equivalent value.