For the source text click/tap here: Kiddushin 54
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Our daf deals with further Mei'lah examples...Rabbi Yishmael bar Rabbi Yitzḥak said: With regard to stones of the walls and towers of Jerusalem that fell, one is liable for misuse of property consecrated to the Temple by using them; this is the statement of Rabbi Meir.
This indicates that according to Rabbi Meir, the use of even such stones renders one liable, despite the fact that it is not possible for people to avoid benefiting from them.
We explore symbolism of the stones of Jerusalem and the Kotel.