פירוש על עבודה זרה 124:6

As we can see, wages earned while working with ordinary wine is just as prohibited. The Talmud asks why R. Hisday told him to burn it and bury it. This is extraordinarily strict to make sure that people don’t accidentally come to use the wheat and that he not benefit from it as manure.

Why burn it and then bury it? Why not just bury it? This is what is done with the articles used in execution. As an aside it is interesting that the rabbis say that anything used to kill a human being can never again be used. It seems that there is some inherent disgrace, or perhaps even pollution accorded to these instruments. Not only should they not be glorified, essentially they must be destroyed.