The Gemara concludes that there is a Machlokes Tana'im whether or not we make a Gezeirah due to "Takalah" not to leave animals of Hekdesh around if they are Kodesh but cannot be used as Korbanos until a time in the future. The Gemara connects the Gezeirah of Takalah to a Beraisa that prohibits making animals Kodesh bi'Zeman ha'Zeh, and proscribes killing them if they are made Kodesh.
(a) Is an animal of Kodesh bi'Zeman ha'Zeh fit to be brought as a Korban at a later time? I thought we only apply the Gezeirah of Takalah if the animal is fit to be brought as a Korban at a later time.
(b) The Gemara later brings an argument in a Beraisa between two Tana'im, at least one of which holds that there is no Gezeirah of Takalah. Does that mean that this Tana maintains we do not kill an animal that is sanctified nowadays, unlike the previous Beraisa that is Gozer for Takalah?
Q. Reese, Atlanta, GA
(a) Rabeinu Elyakim indeed states that a person could bring this animal as a Korban if the Beis ha'Mikdash would be rebuilt (see also Noda bi'Yehuda Kama Y.D. 83). However, it would seem that Rava learns that Takalah is even without taking into account the imminent arrival of the Beis ha'Mikdash. Tosfos here (DH "Ein Makdishin") quotes the Gemara in Bechoros (53a) which explicitly states that after the Churban they stopped Ma'aser Behemah due to Takalah. This shows that Takalah is a Gezeirah to make sure one doesn't use Hekdesh, not only if it might be brought as a Korban.
The Gevuras Ari indeed addresses the fact that this Takalah is unlike the Takalah of the Beraisa brought later, where the Korban might be brought before its proper time. He therefore states that there is no direct proof from that Beraisa to nowadays, but it showed Rava that Takalah is a stringent suspicion which we can apply further, such as in cases nowadays.
(b) Based on the Gevuras Ari, your second question can be answered as well. It is unclear whether or not that Tana would say the suspicion of Takalah when there is no Beis ha'Mikdash is exactly the same as the suspicion when there is a Beis ha'Mikdash. It could be he held that we do not suspect people will bring these Korbanos early, but will eventually use them during Golus if Moshi'ach doesn't come within a certain amount of time. It could be that he never makes a Gezeirah of Takalah.
All the best,