If one derived a perutah's worth of benefit from a sacred thing, he is guilty of sacrilege even though he did not lessen its value, the words of Rabbi Akiva. But the sages say: Anything that can deteriorate [through use], the law of sacrilege applies to it only after it has suffered deterioration. And anything that does not deteriorate [through use], the law of sacrilege applies to it as soon as he made use of it. How is this so? If [a woman] puts a necklace round her neck or a ring on her finger, or if she drank from a golden cup, she is liable to the law of sacrilege as soon as she made use of it [to the value of a perutah]. But if one puts on a shirt or covers oneself with a cloak, or if one chopped [wood] with an axe, he is subject to the law of sacrilege only if [those objects] have suffered deterioration. If one sheared a hatat while it was alive, he is not liable for sacrilege unless he has diminished its value. If when dead, he is liable as soon as he made use of it.

If one derived half a perutah's worth of benefit and impaired [the value of the used article] by another half a perutah, or if one derived a perutah's worth of benefit from one thing and diminished another thing by the value of a perutah, he had not committed sacrilege, until he benefits a perutah's worth and diminishes the value of a perutah of the same thing.

One does not commit sacrilege after sacrilege has already been committed by another person, except with domesticated animals and vessels of ministry. How so? If one rode on a beast and then another came and rode on it and yet another came and rode on it; Or if one drank from a golden cup, then another came and drank and yet another came and drank; Or if one plucked [of the wool] of a hatat, then another came and plucked and yet another came and plucked, all of them are guilty of sacrilege. Rabbi said: anything that cannot be redeemed is subject to the law of sacrilege even after sacrilege has been already committed with it.

If he removed a stone or a beam belonging to Temple property, he is not guilty of sacrilege. But if he gave it to his friend he is guilty of sacrilege, but his fellow is not guilty. If he built it into his house he is not guilty of sacrilege until he lives beneath it and benefits the equivalent of a perutah. If he took a perutah from Temple property he is not guilty of sacrilege. But if he gave it to his friend he is guilty of sacrilege, but his fellow is not guilty. If he gave it to the bathhouse keeper, he is guilty of sacrilege even though he has not bathed, for he can say to him, “Behold the bath is ready for you, go in and bathe.”