פירוש על עבודה זרה 108:3

Simply bowing down to the ground does not make the ground prohibited. But if one digs into it to create objects of use for idolatrous purposes, these features do become prohibited. As we learned above, “doing something” to the object is different from simply worshipping it.

Worshipping an animal does not make it prohibited, but using the animal to purchase an idol or to sell an idol does.