Reference for Avodah Zarah 103:10
ואידך נפקא ליה מדשמואל דשמואל רמי כתיב (דברים ז, כה) לא תחמוד כסף וזהב עליהם וכתיב ולקחת לך הא כיצד פסלו לאלוה לא תחמוד פסלו מאלוה ולקחת לך
And the other [where does he derive this regulation]? He deduces it from the statement of Shmuel, for Shmuel contrasted the following: It is written, “You shalt not covet the silver or the gold that is on them,” and it is written, “You shall keep it for yourselves” (Deuteronomy 7:25). How is this to be understood? When [the idolater] fashions it into a god do not covet it, but when he has annulled it so that it is no longer a god you may take it for yourself.
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