Shekalim, Chapter Four, Mishnah Three
This mishnah continues to deal with money that was left over after all of the needs in the previous mishnah had been taken care of.
What did they do with the surplus of the remainder in the chamber?
1) They would buy with it wines, oils and fine flours, and the profit belonged to the Temple, the words of Rabbi Ishmael.
2) Rabbi Akiva says: one may not make a profit with the property of the Temple, nor with the property of the poor.
Section one: According to Rabbi Ishmael, the money left over in the chamber was used to buy wine, oil and fine flour, which they would then sell to people who needed to bring these items for offerings. The profit would then go to the Temples treasury.
Section two: Rabbi Akiva says that this is not allowed and that it is potentially disgraceful to turn sacred items or charity into a profit. Furthermore, there is a potential problem of the Temple or poor people losing money on the deal. Rabbi Akiva doesnt state what he thinks should be done with the extra money. According to one interpretation of the mishnah, the money is used for those things listed in mishnah two, above. According to the Rambam, the money is used for those things listed below in mishnah four.