Sefer HaChinuch ספר החינוך

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.

It is from the roots of the commandment that [it is] in order to distance any matter of idolatry and anything associated with it.

The laws of the commandment are elucidated in the third chapter of Avodah Zarah.

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.