Answer (Rav Geviha): Yes! The Reisha is R. Shimon, and the Seifa is Chachamim.

(Rava): All (Rav and R. Yochanan) agree that if one benefited from Tamei meat of Kodshei Kodashim before Zerikah, or Eimurim of Kodshim Kalim after they were offered, he is exempt.

Objection: This is obvious. There is no loss (to Kohanim or Hekdesh)!

Answer: One might have thought that since there are Mitzvos to do with them, to burn the meat and flip over the Eimurim on the fire (to burn well), Meilah applies. Rava teaches that this is not so.

(Rava): The Beraisa says that after Hakravah of a Chatas, the money goes to Yam ha'Melach. This is only if he realized his Meilah before Kaparah;

If he realized after Kaparah, it goes to Nedavah.

Question: What is the reason?

Answer: We do not separate money l'Chatchilah to be Hekdesh to go to waste (to be thrown into Yam ha'Melach).

(Mishnah): Meilah applies to the following from the time of Hekdesh: Kometz, Levonah, Ketores, Minchas Kohanim, Minchas (Chavitim) of a Mashi'ach Kohen Gadol, Minchas Nesachim;

After Kidush in a Kli Shares, they can become Pasul through a Tevul Yom, Mechusar Kipurim, or Linah. Nosar and Tamei apply, but Pigul does not apply;

The general rule is, if something has Matirim (something else is offered to permit it), Pigul, Nosar and Tamei do not apply until the Matirim are offered;

If something has no Matirim, Nosar and Tamei apply after Kidush in a Kli Shares, but Pigul does not apply.

(Gemara) Question: What is the source of this?

Answer (Beraisa) Suggestion: Perhaps one is liable for eating b'Tum'ah only something that has Matirim to people or the Mizbe'ach!

Support: A Kal va'Chomer supports this!

(Pigul is stringent.) One must bring a Chatas for eating Pigul (b'Shogeg) even if there was only one Yedi'ah (he found out only afterwards. He never knew that it was Pigul before he ate it), the Chatas is Kavu'a (an animal, even if he is poor), and Pigul is never permitted, yet it applies only to something that has Matirim;

(Tum'ah is more lenient.) One brings a Korban only if there were two Yedi'os (he knew that he was Tamei and later forgot, ate the Kodshim, and later found out that he was Tamei), the Korban is Oleh v'Yored (a poor person brings birds), it is sometimes permitted (e.g. a Korban Tzibur that cannot be brought b'Taharah). All the more so it should apply only to something with Matirim!

Rejection: "... Kol Ish Asher Yikrav... (Asher Yakdishu Bnei Yisrael)... " (teaches that the Isur of Tum'ah applies to every Korban).

Suggestion: Perhaps one is liable from the moment of Hekdesh!

Rejection - Question (R. Elazar): It says "Asher Yikrav" (this" connotes touching). Surely, one is not Chayav Kares just for touching Kodshim (b'Tum'ah, only for eating)!

Answer: Rather, the verse teaches about Kodshim with Matirim. One is not liable until Hakravah of the Matirim;

If it has no Matirim, one is liable after Kidush in a Kli. (We learn Nosar from a Gezeirah Shavah from Tum'ah.)

(Mishnah): The following Chata'os must die -- Vlad Chatas, Temuras Chatas and she'Mesu Ba'aleha (its owner died);

She'Avrah Shenasah (it was not offered within its first year), or (even a yearling) that was lost and was found with a Mum (after another animal was Hukdash to replace it):

(If it was found) after Kaparah, it must die. It does not make Temurah;

One may not benefit from it, and Meilah does not apply to it.

Before Kaparah, it (she'Avrah Shenasah; alternatively, a lost Chatas found with a temporary Mum) grazes until it gets a (permanent) Mum. He brings a replacement with its redemption money;

It makes Temurah, and Meilah applies to it.