Thanks for reaching out here and welcome to the Community! We're happy to shed some light on the situation 🙂
As mentioned by @OneByBoo podcasters can now choose to include dynamic ads into their episodes with Spotify as the receiving end of content and functioning as an "open stage" streaming platform for all. There's more info on ads in podcasts in this Spotify Answer.
Hope you find this information useful. Let us know if you have any other questions.