Jerusalem Talmud Avodah Zarah 3.14

משנה: כֵּיצַד מְבַטְּלָהּ. קִירְסֵם זֵירֵד נָטַל מִמֶּנָּה מַקֵּל אוֹ שַׁרְבִיט אֲפִילוּ עָלֶה הֲרֵי זוֹ בִיטֵלָה. שְׁפָאָהּ לְצוֹרְכָּהּ אֲסוּרָה וְשֶׁלֹּא לְצוֹרְכָּהּ מוּתֶּרֶת:

MISHNAH: How does one make it insignificant? If he pruned dry branches, green branches, took from it a rod, or a twig, even a leaf, it became in significant. If he planed it for its benefit it is forbidden, not for its benefit it is permitted.

הלכה: כֵּיצַד מְבַטְּלָהּ כול׳. רַב אָמַר. לְצוֹרְכוֹ בֵּין הִיא בֵּין שְׁפָיֶיהָ מוּתָּרִין. לְצוֹרְכָהּ הִיא אֲסוּרָה וּשְׁפָיֶיהָ מוּתָּרִין. שְׁמוּאֵל אָמַר. לְצוֹרְכָהּ בֵּין הִיא בֵּין שְׁפָיֶיהָ אֲסוּרִין. לְצוֹרְכוֹ הִיא אֲסוּרָה וּשְׁפָיֶיהָ מוּתָּרִין. רִבִּי יוֹחָנָן אָמַר. לְצוֹרְכָהּ הִיא אֲסוּרָה וּשְׁפָיֶיהָ מוּתָּרִין.

HALAKHAH: “How does one make it insignificant,” etc Rav said, for his benefit, both it and its shavings are permitted; for its benefit it is forbidden but its shavings are permitted. Samuel said, for its benefit both it and its shavings are forbidden, for his benefit it is forbidden but its shavings are permitted. Rebbi Joḥanan said, for its benefit it is forbidden but its shavings are permitted.