Avodah Zarah 4:4-5
Avodah Zara 4:4
An idol belonging to a non-Jew is immediately prohibited (to benefit from) but an idol belonging to a Jew isn’t prohibited until it has been worshipped. A non-Jew can nullify his own idol and those of other non-Jews but a Jew cannot nullify idols belonging to non-Jews. If someone nullifies an idol, he also nullifies its accessories but if he nullifies the accessories, then only the accessories are permitted and the idol remains prohibited.
Avodah Zara 4:5
An idol can be nullified as follows: If a non-Jew cuts off the tip of the idol’s ear, the end of its nose or the tip of its finger, or if he batters it even if doing so doesn’t sever anything, he nullifies the idol. If he spits or urinates in front it, drags it or throws excrement at it, it is not nullified. If he sells the idol or uses it as collateral, Rebbi says he has nullified it but the Sages say that he has not nullified it.