Parashas Eikev · Passuk 7:25
You shall consign the images of their gods to the fire; you shall not covet the silver and gold on them and keep it for yourselves, lest you be ensnared thereby; for that is abhorrent to the ETERNAL your God.
Torah Temimah points to Avodah Zarah (R’ Akiva / R’ Yishmael).
TT lemma: פסלי אלהיהם תשרפון (unit 2 of 8).
Sefaria — Avodah Zarah (R’ Akiva / R’ Yishmael)
English: It was taught: An idol of a non-Jew is forbidden immediately, as it is said, “the graven images of their gods you shall burn with fire.” R’ Akiva holds that it becomes forbidden as soon as it is fashioned; R’ Yishmael holds that it is not forbidden until it is worshipped.
Dispute (R’ Akiva / R’ Yishmael — when a non-Jew’s idol is forbidden)
R’ Akiva: a non-Jew’s idol is forbidden as soon as it is fashioned. R’ Yishmael: only after worship. Parallel discussion of nullification.