Commentary for Avodah Zarah 102:23

ר"ע אומר חילוף הדברים עבודת כוכבים של עובד כוכבים אסורה מיד ושל ישראל עד שתיעבד

But R. Akiva says the opposite: The idol of an idolater is prohibited immediately; but if it belonged to an Israelite it is not prohibited until it is worshipped.

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