Temple offerings, whether cash, gold, or kind, are the absolute and inalienable property of the deity as a juristic person; neither the state government nor the Devaswom Boards have proprietary rights – only managerial/trustee duties.
Diverting hundi collections for secular purposes, however noble (rescue of co-operative banks, drought relief, or education), constitutes breach of trust, misappropriation, and violates Articles 25 and 26 of the Constitution that guarantee religious denominations the right to manage their own affairs in matters of religion.
The ruling restores and reinforces the century-old “deity as owner” doctrine first crystallised in 1956 and repeatedly upheld thereafter; any “surplus” in temple accounts can only ever be spent on the deity’s seva, kainkaryam, and allied religious-charitable objects – never treated as government revenue.