פירוש על עבודה זרה 113:3

According to Rav, this wine cannot be drunk by a Jew. But it can be sold to non-Jews. In other words Jews may derive benefit from it. This is a mid-level of prohibition. Generally, wine that has been touched by non-Jews is prohibited to Jews, even from deriving benefit. The reason that the Jew can sell it (derive benefit from it) is that the idolater touched it accidently.