פירוש על עבודה זרה 108:1

The final answer is that R. Huna’s rule is derived from the Temple vessels defiled by King Ahaz. How could Ahaz have rendered them prohibited? After all, they are not his and there is a principle that a person cannot render prohibited another person’s property.
The answer is that since he actually performed an act with these vessels, they became prohibited. So too with the animal slaughtered for idolatry. Since he performed an act with it, it becomes prohibited.