שֶׁלֹּא לֵהָנוֹת מִצִּפּוּי עֲבוֹדָה זָרָה וּמְשַׁמְּשֶׁיהָ – שֶׁנִּמְנַעְנוּ שֶׁלֹּא לֵהָנוֹת מִצִּפּוּיֵי עֲבוֹדָה זָרָה, וְאַף עַל פִּי שֶׁהָעֲבוֹדָה זָרָה עַצְמָהּ אֵינָהּ אֲסוּרָה בַּהֲנָאָה, כְּגוֹן הַמִּשְׁתַּחֲוֶה לְדָבָר שֶׁאֵין בּוֹ תְּפִיסַת יָד אָדָם, כְּגוֹן, הַר אוֹ בְּהֵמָה אוֹ אִילָן, שֶׁאֵינָן נֶאֱסָרִין בַּהֲנָאָה אֲבָל הַצִּפּוּי שֶׁעֲלֵיהֶם מִכָּל מָקוֹם אָסוּר בַּהֲנָאָה, שֶׁהִיא בִּכְלַל מְשַׁמְּשֵׁי עֲבוֹדָה זָרָה שֶׁאֲסוּרִין, וְעַל זֶה נֶאֱמַר (דברים ז כה) לֹא תַחְמֹד כֶּסֶף וְזָהָב עֲלֵיהֶם וְלָקַחְתָּ לָךְ, וְאַף עַל פִּי שֶׁנֶּאֱמַר בְּמָקוֹם אַחֵר דֶּרֶךְ כְּלָל (שם יג יח) וְלָא יִדְבַּק בְּיָדְךָ וְגוֹ' נִתְיַחֵד לָאו בַּצִּפּוּי, לְפִי שֶׁיִּתְּנוּ עֵינֵיהֶם בּוֹ הַפְּתָאִים. To not derive benefit from the coverings of idolatry and from its auxiliaries: That we were prevented not to benefit from the coverings of idolatry. And even when it is not forbidden to benefit from the idolatry itself — such as if one bowed to something that is not in the holding of a man’s grasp (not created by him), like a mountain, an animal or a tree, as it is not prohibited to benefit from them — nonetheless, the covering that is upon them is forbidden to benefit from; since they are included in the auxiliaries of idolatry that are forbidden. And about this is it stated (Deuteronomy 7:25), “you shall not covet silver and gold that is upon it and take it for yourself.” And even though it is stated in another place more generally (Deuteronomy 13:18), “And nothing shall cling to your hand, etc.,” a negative commandment was specified about the covering — as the fools will place their eyes upon them.
מִשָּׁרְשֵׁי הַמִּצְוָה. כְּדֵי לְהַרְחִיק כָּל עִנְיַן עֲבוֹדָה זָרָה וְכָל הַנִּטְפָּל לָהּ. It is from the roots of the commandment that [it is] in order to distance any matter of idolatry and anything associated with it.
דִּינֵי הַמִּצְוָה. יִתְבָּאֲרוּ בְּפֶרֶק שְׁלִישִׁי מֵעֲבוֹדָה זָרָה. The laws of the commandment are elucidated in the third chapter of Avodah Zarah.
וְנוֹהֶגֶת בְּכָל מָקוֹם וּבְכָל זְמַן בִּזְכָרִים וּנְקֵבוֹת, וְהָעוֹבֵר עַל זֶה וְנֶהֱנָה בְּצִפּוּיָן, וַאֲפִלּוּ בְּכָל שֶׁהוּא חַיָּב מַלְקוּת. And [it] is practiced in every place and at all times by males and females. And one who transgresses it and benefits from its coverings — and even the smallest amount — is liable [to receive] lashes.