Yerushalmi Avodah Zarah 3:14 ירושלמי עבודה זרה ג׳:י״ד

MISHNAH: How does one make it insignificant? If he pruned dry branches, green branches, took from it a rod, or a twig, even a leaf, it became in significant²⁷⁹Taking anything from a holy tree in a manner which a pagan never would do turns the Ashera into a common tree.. If he planed it for its benefit it is forbidden, not for its benefit it is permitted²⁶⁶In the Babli, 49b, this is a baraita: “A Gentile who worked on an idol with a plane, if it was for his benefit it and its shavings are permitted, for its benefit it is forbidden but the shavings are permitted. A Jew who worked on an idol with a plane, whether it was was for his or its benefit, both it and its shavings are forbidden.” Cf. Mishnah and Halakhah 16..

HALAKHAH: “How does one make it insignificant,” etc Rav said, for his benefit, both it and its shavings are permitted; for its benefit it is forbidden but its shavings are permitted. Samuel said, for its benefit both it and its shavings are forbidden, for his benefit it is forbidden but its shavings are permitted²⁸⁰Cf. Note 266. In the Babli, 49b, the opinions given here as those of Rav and Samuel are reported as those of students of Rav.. Rebbi Joḥanan said, for its benefit it is forbidden but its shavings are permitted.