Torah Temimah cites Meilah 12a.
“Sacred things of Hashem” — to include an olah whose hide goes to kohanim, and to include property dedicated to Temple repair (bedek ha-bayit).
Ribbuy beyond fully burned offerings — olah hide and bedek ha-bayit included.
Me’ilah applies even where kohanim or bedek ha-bayit have a share. The sacred character of the property is not limited to items that are entirely burned on the altar; partial ownership by kohanim or dedication to Temple maintenance still generates liability.