Parashas Eikev · Passuk 9:21
As for that sinful thing you had made, the calf, I took it and put it to the fire; I broke it to bits and ground it thoroughly until it was fine as dust, and I threw its dust into the brook that comes down from the mountain.
Torah Temimah points to Avodah Zarah 52a.
TT lemma: ואת חטאתכם וגו' (unit 1 of 2).
English: It was taught: “And your sin that you made, the calf” — this teaches that from the moment of its making, one stands liable for the sin.
Custom (when sin and when issur hana’ah begin)
Making the calf already constitutes the sin; the benefit-prohibition of avodah zarah follows worship.