Here we'll talk about the differences between an idol of a Jew and a non-Jew. The Mishnah says: The idol of a non-Jew is prohibited immediately. Once that idol is made, even if it's never worshipped, it is prohibited to benefit from. But the idol of a Jew who is an idol worshipper does not become prohibited once it is made, but only once the idol is eventually worshipped.
Some of our rabbis explained that the difference between the Jew and the non-Jew is that the non-Jew who is used to worshipping Avodah Zarah (idol worship) is not so shocked by it. He'll worship the Avodah Zarah. We could assume that once it's made, it's involved with Avodah Zarah. There's no reason to think that he's going to change his mind about worshipping. But every Jew is holy. Every Jew wants to connect to Hashem. So even if he struggled for a moment and made the Avodah Zarah, he may regret it later on and not worship it. Therefore, it doesn't become prohibited to benefit from until it's eventually worshipped.
Oved Kochavim mevatel Avodah Zarah shelo veshel chaveiro. A non-Jewish idol worshipper could nullify his own idol or the idol of another non-Jew. As long as he does some sort of action that's going to inflict damage or show that he doesn't believe in it, as we'll continue to discuss in this Perek (chapter), the non-Jew nullifies it and it becomes permitted to benefit from. But a Jew doesn't have the ability to nullify the idol of a non-Jew. Even if the non-Jew told him, “You could go nullify my idol,” he doesn't have the ability to do it, and obviously a Jew cannot nullify his own idol. A Jewish idol can never be nullified. It's forever forbidden to benefit from. It has to be destroyed or eventually buried.
Hamevatel Avodah Zarah bitel meshamsheha. A non-Jew who nullifies an idol also nullified the items that were used to serve it—items that were secondary to the idol. Once he nullifies the idol, everything that was connected to it automatically becomes nullified as well.
Meshamsheha mutarin vehi asurah. But if he nullifies the items that were used to serve it, those items are now permitted to benefit from. But the idol remains prohibited because the idol is not secondary to the utensils, to the items that were being used to serve it. So, therefore, the idol remains prohibited to benefit from.