Rav Hamnuna replied, "In the first case he does not accept the idol as deity until he serves it. In the second case, however, his statement implies that he accepts the idol as his deity as of now - and he will shortly serve it. Thus, he is liable for something else - for accepting the idol as a deity" - precisely as we have learned.
The Talmud does not say what happened to the oxen.
Art: Paul Gauguin - Rave Te Htit Aamy Aka The Idol
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