Komentarz do Powtórzonego Prawa 12:3

מזבח consists of many stones,

A tree that was worshipped. Although the asherah is connected to the earth and therefore should be considered as the earth itself, here is different. For man is involved at the very beginning when the seed is planted (Avoda Zara ibid.). Alternatively: Here [the verse refers to a tree that] was originally planted for the sake of idolatry. For according to all opinions, such a tree is completely forbidden (ibid. 48a), because it was planted originally for idol worship.

ואבדתם את שמם, "and you will destroy their name, etc." The question is asked in Avodah Zarah 45 what these words can possibly add when we have already been told to utterly destroy every place where idolatry had been performed? The sages answer that even the roots of the trees which were symbols of idolatry have to be uprooted. Rabbi Akiva says that the names of such sites have to changed to something degrading. Thus far the Talmud. Perhaps the Torah wanted to issue a special warning applicable only to the land of Israel, similar to what Maimonides wrote that in the Holy Land we have to seek out such places and destroy them, whereas in other countries we are not obliged to do this. This is why Moses emphasises the words מן המקום ההוא, "from that place."