Midrash for Avodah Zarah 95:8
דרבי יוסי בר יהודה סבר עיקרו נמי אסור דכתיב (דברים יב, ג) ואשריהם תשרפון באש ורבנן סברי עיקר אילן שרי דכתיב (דברים ז, ה) ואשירהם תגדעון איזהו אילן שגידועו אסור ועיקרו שרי הוי אומר אילן שנטעו ולבסוף עבדו
For R. Yose b. Judah holds that the trunk [of a tree which has been worshipped] is likewise prohibited since it is stated, “And burn their asherim with fire,” (Deuteronomy 12:3) and the rabbis hold that the trunk of the tree is permitted since it is stated, “And hew down their asherim” (Deuteronomy 7:5): Which tree has its hewn part prohibited while the trunk is permitted? I would answer you that is a tree which had been planted and was subsequently worshipped!
Sifrei Devarim
From here it was ruled: There are three kinds of asheiroth: A tree that was planted from the beginning for idolatry is forbidden (for benefit), it being written "and their asheiroth shall you burn in fire." If he cut and trimmed it and it grew (new growths), he removes the new growths, it being written "and the cuttings of their gods shall you cut down." If he placed idolatry under it and removed it (the idolatry), then it (the tree) is permitted, it being written "and you shall cause their name (but not the tree itself) to go lost from that place."
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