On destroying do not touch destroyed belongs to association.

Fixes: #13445

activerecord/CHANGELOG.md

+*   Do not raise `'can not touch on a new record object'` exception on destroying already destroyed
+    `belongs_to` association with `touch: true` option
+
+    Fixes: #13445
+
+    Example:
+
+        # Given Comment has belongs_to :post, touch: true
+        comment.post.destroy
+        comment.destroy # no longer raises an error
+
+    *Paul Nikitochkin*
+
 *   Fix a bug when assigning an array containing string numbers to a
     PostgreSQL integer array column.
 

activerecord/lib/active_record/associations/builder/belongs_to.rb

@@ -112,7 +112,7 @@ def self.touch_record(o, foreign_key, name, touch) # :nodoc:
       end
 
       record = o.send name
-      unless record.nil? || record.new_record?
+      if record && record.persisted?
         if touch != true
           record.touch touch
         else

activerecord/test/cases/associations/belongs_to_associations_test.rb

@@ -356,6 +356,14 @@ def test_belongs_to_with_touch_option_on_destroy
     assert_queries(2) { line_item.destroy }
   end
 
+  def test_belongs_to_with_touch_option_on_destroy_with_destroyed_parent
+    line_item = LineItem.create!
+    invoice   = Invoice.create!(line_items: [line_item])
+    invoice.destroy
+
+    assert_queries(1) { line_item.destroy }
+  end
+
   def test_belongs_to_with_touch_option_on_touch_and_reassigned_parent
     line_item = LineItem.create!
     Invoice.create!(line_items: [line_item])