Shikalim 2:5
The leftover funds from a tenth of an aifa (mincha), zavos birds, zavim
birds, birds from woman after childbirth, chatas, and ashamos are presents to
the Bais Hamikdash to be brought for olos.
The leftover funds of a karbon olah, mincha, and shlamim all go to what their
original funds were collected for.
The leftover funds from a nazir will go to a nazir.
The leftover funds collected from poor people goes to poor people.
The leftover funds from a specific poor man goes to him.
The leftover funds that you gather for burying the dead goes to burying the
dead.
The leftover funds that you collected for a specific dead person goes to the
dead person’s son. R’ Mayer says you should leave it until Eliyahu comes. R’
Nasan says it goes to make a monument on his grave.
Shikalim 3:1
Three times a year they took money from the treasury chamber. The times were
15 days before Succos, 15 days before Pesach, and 15 days before Shavouos. R’
Akiva says this was also the time to give maaser bihaima. Ben Azai says the time
for maaser bihaima is the 29th day of Adar, the 1st day of
Sivan, and the 29th day of Av. R’ Eliezer and R’ Shimon say the 1st
day in Nissan, the first day of Sivan, and the 29th day of Elul. The
reason why we do not say the first day of Tishrei is because that is Rosh
Hashanah, and you can’t take maaser bihaima on Yom Tov.