וְאִ֗ישׁ אֲשֶׁ֨ר יִתֵּ֧ן שְׁכָבְתּ֛וֹ בִּבְהֵמָ֖ה מ֣וֹת יוּמָ֑ת וְאֶת־הַבְּהֵמָ֖ה תַּהֲרֹֽגוּ׃
남자가 짐승과 교합하면 반드시 죽이고 너희는 그 짐승도 죽일 것이며
Siftei Chakhamim
Which was worshipped. Concerning the animal that was with a woman it says בהמה (20:15): “A man who lies [conjugally] with an animal (בבהמה),” whereas concerning the animal that was worshipped it is written (Tehillim 106:20): “They exchanged their glory for the likeness of an ox eating grass.” The verse here speaks of a living animal that was worshipped, which is permitted for secular use and is not forbidden as an animal that was worshipped as an idol or as an animal that was set aside as an offering to an idol, as it says in Temurah (28b).