Temurah is in the Order of Kodashim, the section of Mishnaic law dealing primarily with the sacrifices in the Temple.

The main theme of Temurah is an elaboration of the law stated in Leviticus 27:10 regarding dedication of an animal for sacrifice. The word "temurah" literally means "exchange" and refers, in this context, to the prohibition against attempting to exchange an animal that has been sanctified for the Temple with another non-sanctified animal.

The tractate concludes with a discussion about the status of items that are required either to be burned or buried. The assertion that the ash of items that are to be buried is prohibited is unsuccessfully challenged. The principle that the ash of burned items is permitted for benefit is unsuccessfully challenged:

R' Pinchas raised an objection: The crop and the plumage of the burnt-offering of a bird whose blood has been squeezed are not subject to the law of sacrilege. Now does this not mean that they are not subject to the law of sacrilege and are permitted [to be used]? —

No, it means that they are not subject to the law of sacrilege but are forbidden to be used. But are the ashes of things consecrated permitted to be used? Has it not been taught: The ashes of all things which are burnt are permitted to be used save the ashes of asherah, and the ashes of consecrated objects are always forbidden. (And the reason why the Tanna in the Baraitha here does not state both cases together is because asherah can be made void by a heathen whereas consecrated objects can never be made void.) At any rate the Baraitha states that the ashes of consecrated objects are always forbidden? —

Said Rami b. Chama: The case here is where e.g., a fire broke out [of itself] among consecrated wood, seeing that there was nobody who could be guilty of sacrilege for the ashes to become chullin. R' Shmaya says: The Baraitha above refers to the ashes which are separated and which are always forbidden [to be used]. For it has been taught: [Scripture says:] "And he shall put it," meaning "he shall put it" quietly; "he shall put it" — the whole of it [the handful]: and "he shall put it" — that he must not scatter it.