Parashas Eikev · Passuk 9:21
As for that sinful thing you had made, the calf, I took it and put it to the fire; I broke it to bits and ground it thoroughly until it was fine as dust, and I threw its dust into the brook that comes down from the mountain.
Torah Temimah points to Avodah Zarah 52a.
TT lemma: ואת חטאתכם וגו' (unit 1 of 2).
English: It was taught: “And your sin that you made, the calf” — this teaches that from the moment of fashioning, one stands in sin. The precise language is “stands in sin”: liability for the sin begins at the making; the prohibition of benefit from an idol, however, does not take effect until it is worshipped (as explained later at Ki Tavo).
Custom (when sin and when issur hana’ah begin)
Making the calf already constitutes the sin; the benefit-prohibition of avodah zarah follows worship.