Quoting%20commentary for Avodah Zarah 3:7

שְׁלשָׁה בָתִּים הֵן. בַּיִת שֶׁבָּנוּי מִתְּחִלָּה לַעֲבוֹדָה זָרָה, הֲרֵי זֶה אָסוּר. סִיְּדוֹ וְכִיְּרוֹ לַעֲבוֹדָה זָרָה וְחִדֵּשׁ, נוֹטֵל מַה שֶּׁחִדֵּשׁ. הִכְנִיס לְתוֹכָה עֲבוֹדָה זָרָה וְהוֹצִיאָהּ, הֲרֵי זֶה מֻתָּר. שָׁלשׁ אֲבָנִים הֵן. אֶבֶן שֶׁחֲצָבָהּ מִתְּחִלָּה לְבִימוֹס, הֲרֵי זוֹ אֲסוּרָה. סִיְּדָהּ וְכִיְּרָהּ לְשֵׁם עֲבוֹדָה זָרָה וְחִדֵּשׁ, נוֹטֵל מַה שֶּׁחִדֵּשׁ. הֶעֱמִיד עָלֶיהָ עֲבוֹדָה זָרָה וְסִלְּקָהּ, הֲרֵי זוֹ מֻתֶּרֶת. שָׁלשׁ אֲשֵׁרוֹת הֵן. אִילָן שֶׁנְּטָעוֹ מִתְּחִלָּה לְשֵׁם עֲבוֹדָה זָרָה, הֲרֵי זֶה אָסוּר. גִּדְּעוֹ וּפִסְּלוֹ לְשֵׁם עֲבוֹדָה זָרָה וְהֶחֱלִיף, נוֹטֵל מַה שֶּׁהֶחֱלִיף. הֶעֱמִיד תַּחְתֶּיהָ עֲבוֹדָה זָרָה וּבִטְּלָהּ, הֲרֵי זֶה מֻתָּר. אֵיזוֹ הִיא אֲשֵׁרָה, כֹּל שֶׁיֵּשׁ תַּחְתֶּיהָ עֲבוֹדָה זָרָה. רַבִּי שִׁמְעוֹן אוֹמֵר, כֹּל שֶׁעוֹבְדִין אוֹתָהּ. וּמַעֲשֶׂה בְצַיְדָּן בְּאִילָן שֶׁהָיוּ עוֹבְדִין אוֹתוֹ, וּמָצְאוּ תַחְתָּיו גָּל. אָמַר לָהֶן רַבִּי שִׁמְעוֹן, בִּדְקוּ אֶת הַגַּל הַזֶּה, וּבְדָקוּהוּ וּמָצְאוּ בוֹ צוּרָה. אָמַר לָהֶן, הוֹאִיל וְלַצּוּרָה הֵן עוֹבְדִין, נַתִּיר לָהֶן אֶת הָאִילָן:

There are three "houses" [in respect to the annulment of idolatry]: a house that was built ab initio for idolatry (even though it were not yet worshiped) is forbidden (in the derivation of benefit); if it were plastered or decorated or renovated for idolatry, he removes what was originated [and the rest of the house is permitted]; if he brought idolatry into it [for the moment, without designating the house for worship,] and he took it out, it is permitted. There are three "stones" [in respect to annulments]: a stone which was hewed ab initio to serve as a pedestal (for idolatry) is forbidden; if he plastered and decorated it for idolatry [ after it was hewed], a Jew may remove what the gentile had added [ and the stone is permitted]; if he had placed idolatry upon it [for the moment, and had not devoted the stone as a pedestal,] it is permitted. There are three asheiroth. A tree that had been planted ab initio for idolatry is forbidden; if he had cut it down and pared it for idolatry [to worship the shoots that it would now generate], and it generated new shoots, he takes what it had generated, [i.e., what grew in place of those he had cut down [and burns them as per the din of asheirah, and what remains is permitted]; if he had placed an idol under it (a tree) and nullified it, it (the tree) is permitted. What is an asheirah" R. Shimon says: Every (tree) which is worshiped. [The Gemara explains that this refers to the "three asheiroth" discussed above, viz. there are three asheiroth; two instances are agreed upon by all, and one is a machloketh (dispute) between R. Shimon and the rabbis. Which is that? Whatever has an idol beneath it, the rabbis calling it an asheirah and forbidding it as long as the idol is beneath it, and R. Shimon saying that an asheirah is only that which is itself worshiped; but whatever has an idol beneath it is not itself an asheirah. The halachah is not in accordance with R. Simon.] It happened in Tzaidan that they found a heap under a tree which (ostensibly) was worshiped. R. Shimon said to them: "Examine this heap." They did so and found an idol in it — whereupon he said to them: "Since it is the idol that they worship, let us permit the tree to them."

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