Yerushalmi Avodah Zarah 4:3 ירושלמי עבודה זרה ד׳:ג׳

MISHNAH: If an idol had a garden or a bath house, one may benefit from them not with a favor⁴⁷One does “a favor” either by paying or by incurring a debt of gratitude, i. e., the other party accumulates goodwill which obliges one to reciprocate on occasion. but one may not benefit with a favor. If it belongs to it and a third party one benefits whether with or without a favor⁴⁸Since one may credit the third party with either income or goodwill. As implied by the Halakhah, direct payments to a pagan temple are always excluded..

HALAKHAH: “If an idol had a garden,” etc. So is the Mishnah: A favor to the priests or without a favor to the priests⁴⁹Babli 51b.. ⁵⁰Tosephta 6:1.“It is forbidden to sell⁵¹In the Tosephta: “to use for dirges.” Since a rental fee is mentioned, “rent” is the reading which is required here also. fifes of idols, but if one pays the rental fee to the state if it is used to supply the needs of idol worship it is permitted to sell⁵¹In the Tosephta: “to use for dirges.” Since a rental fee is mentioned, “rent” is the reading which is required here also. them⁵²As stated at the end of the Halakhah, since the state will take its cut and not spend all the money for idolatry, one may suggest that the Jew’s money is income for the state. This is valid for all cases in the Tosephta.. It is forbidden to rent a store from a pagan temple, but if one pays rent to the state even if it is used to supply the needs of idol worship it is permitted to rent it. It is forbidden to give to collectors for idol worship. If he pays a fee to the state even though he collects for idol worship it is permitted to give to him.” And the Mishnah said so, “if it belongs to it and a third party one benefits whether with or without a favor.”