Shekalim, Chapter 4, Mishnah 8. The Mishnah deals with a person who consecrates his property, and among his possessions are items fit to be offered on the altar:
Wines.
Oils.
Birds that are fit to be brought as offerings.
The opinion of Rabbi Elazar:
It is worth noting a fine point: the Rabbi Elazar mentioned here is not the Rabbi Eliezer of the previous Mishnah. Rabbi Elazar rules that these items are to be sold to people who need them, that is, to someone who needs wine, oil or birds for the purpose of an offering, and they will bring them as offerings.
And what is done with the money received from the sale of these items?
The proceeds of the items fit for the altar: with them they bring burnt offerings.
The rest of the property he consecrated: it goes to the general fund.
The source of the law in the verse:
Rabbi Elazar derives this law from the verse: "L'chol nidreihem ul'chol nidvosam asher yakrivu laShem l'olah" - "for all their vows and all their freewill offerings that they bring to Hashem for a burnt offering." The Yerushalmi expounds from here: anything with which a vow or a freewill offering can be made, meaning that one vows by means of items that can be offered to Hashem, and even items such as wine, oil and fine flour, which were not mentioned in our Mishnah, can be used for the purposes of a burnt offering.
In summary: in this Mishnah we learned the law of one who consecrates his property when it includes items fit for the altar: according to Rabbi Elazar they are sold to those who need them for the purpose of an offering, burnt offerings are brought from the proceeds, and the rest of the property goes to the general fund. The basis of the law is derived from the verse "for all their vows and all their freewill offerings that they bring to Hashem for a burnt offering," and from the exposition of the Yerushalmi that even wine, oil and fine flour are included in this.