Reference for Avodah Zarah 103:3

ורבי ישמעאל אשכחן עבודת כוכבים של עובד כוכבים דאין אסורה עד שתעבד דישראל דאסורה מיד מנא ליה סברא הוא מדעובד כוכבים עד שתעבד דישראל אסורה מיד אימא דישראל כלל וכלל לא השתא גניזה בעיא איתסורי לא מיתסרא

We have explained why R. Ishmael holds that the idol of an idolater is not prohibited until it is worshipped; but from where does he derive that the idol of an Israelite is prohibited immediately? It is common sense that if when it belongs to an idolater [it is not prohibited] until it is worshipped, when it belongs to an Israelite it should be prohibited immediately But say that when it belongs to an Israelite it is not prohibited at all! Since it has to be disposed of, how can it not be prohibited!

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