פירוש על עבודה זרה 86:16

Rav refers to eating vessels. If the images are covered by the food or liquid in the bowl, then they are “disgraceful,” because one covers the “idol” with food. But if they are above that line, then they are considered respectable, and it is prohibited to make or own them.
But Shmuel thinks that all images on food vessels are “disgraceful,” which is probably an overly strong word here. “Disgraceful” here probably means something closer to “common”—not worshipped. For the image to be “respectable,” i.e. worshipped, it needs to be on some piece of jewelry, items which are accorded a far higher degree of honor.