Halakha Ulangan 27:15: Mishneh Torah, Foreign Worship and Customs & Sefer HaChinukh

Wherein is the difference between an idol that belongs to an idolator and an idol that belongs to an Israelite? The idol of an idolater is forbidden property to enjoy aught thereof the moment it becomes an idol; it is said: "The graven images of their gods shall ye burn with fire" (Ibid. 7.25), the moment they became graven images it became a god to the idolater; but that of the Israelite does not become forbidden property until it is worshiped, as it is said: "And setteth up in secret" (Ibid. 27.15), until matters of secrecy will be done to it, which are its form of worship. But everything used in the service of idolatry, whether it belong to an idolator or to an Israelite, does not become forbidden property until they will be used during services to idolatry.⁴Ibid. 51–52a. C.

An idol, the owner whereof is an Israelite, can never be nullified, even when an idolator had a partnership therein will his nullification be of no aid, but it remains forbidden property forever, and must be hidden. Likewise an idol, the owner whereof was an idolator, which came into the hand of an Israelite, after which the idolater nullified it, his nullification is of no aid but it remains forbidden property forever. An Israelite can not nullify idols, even with the consent of an idolater. An infant, or insane idolater can not nullify idols. An idolater, who nullified an idol, whether it was his own or the property of another idolater, under duress, though it be an Israelite who forced him thereto, the nullification stands, provided, however, that the idolater who nullified be himself a worshiper of idols, for the nullification of him who does not worship idols himself is no nullification. One who nullifies an idol its paraphernalia, too, is nullified; but if he nullifies its paraphernalia, they are permitted property but the idol itself is forbidden property as theretofore until he will nullify it. That which was designated as offering to idolatry can never be nullified.¹²Ibid. 53a; Ibid. 52b; Ibid. 43a; Ibid. 64b; Ibid. 50a. C.

Its laws are, for example, that which they, may their memory be blessed, said (Mishneh Torah, Laws of Foreign Worship and Customs of the Nations 7:4; Avodah Zarah 51b), “What is [the difference] between [an idol] of an Israelite and [the idol] of a gentile? The [idol] of a gentile is immediately forbidden to benefit from, as it is stated (Deuteronomy 7:25), ‘The statues of their gods shall you burn with fire, etc.’ — from when they became statues, it becomes a god for him. But for the Israelite, it does not become forbidden to benefit from until it is worshiped, as it is stated (Deuteronomy 27:15), ‘and places [it] secretly’ — until he does things to it secretly, which are its worship. But the auxiliaries of idolatry — whether of a gentile or whether of an Israelite — are not forbidden until they use them for idolatry. And the wage of the one who makes [the idol] is permissible, even though he is lashed — and even if he makes it for a gentile, such that it is forbidden when it is finished even before it is worshiped. Nonetheless, it is not forbidden until it is finished, and the last hammer-blow is not worth the value of a small coin (such that all the tangible value was invested before it was forbidden).” [These] and the rest of its many details are in Tractate Avodah Zarah. (See Tur, Yoreh Deah 141.)