Tosefta for Avodah Zarah 108:1

ואלא מכלים דכתיב (דברי הימים ב כט, יט) ואת כל הכלים אשר הזניח המלך אחז במלכותו במעלו הכנו והקדשנו ואמר מר הכנו שגנזנום והקדשנו שהקדשנו אחרים תחתיהן והא אין אדם אוסר דבר שאינו שלו

Rather [must it be derived] from the Tempe vessels; for it is written, “Moreover all the vessels, which King Ahaz in his reign did cast away when he trespassed, we have prepared and sanctified” (II Chronicles 29:19) and a Master stated: “We have prepared” means that we have stored them away, and “sanctified” means that we have substituted others for them. But one cannot render prohibited what is not his property!

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