Sefer HaChinuch ספר החינוך

To not benefit from an offering to idolatry: That we not have anything of idolatry cling to our money or our domain, to benefit from it. And about this is it stated (Deuteronomy 7:26), “And you shall not bring an abhorrent thing into your house, etc.”

It is from the roots of the commandment [that it is] in order to distance all matter of disgusting idolatry.

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

And they elucidated for us (Makkot 22a) that one who cooks with the wood of a tree-god is lashed two [sets of lashes] — because of “You shall not bring an abhorrent thing,” and because of “And nothing shall cling to your hand from the anathema”; since they are two matters, one is to bring something of idolatry into his domain to benefit from it, and [the other] is that he benefits from it. As a person shows a desire for it about himself with both of them; and he is lashed for both of them, as we have written. And even though there is one main principle for both of them — and that is benefit, as behold, he is only lashed because of the benefit — nonetheless, once he benefits, he is lashed twice. And [it is] like the matter that we said above in the Order of Emor (Sefer HaChinukh 273) about a high priest that has sexual intercourse with a widow — that he is lashed twice, even though the two negative commandments have one main principle to them, as we have written there.

And it is in the category of this prohibition whether it is the idolatry itself or whether it is its auxiliaries or whether it is its offering, and whether it is the idolatry of an Israelite or of a gentile. And what is [the difference] between this and that? That of a gentile is forbidden immediately from when it is made, as it is stated (Deuteronomy 7:25), “The sculptures of their gods” — from the time that they are sculpted. And that of an Israelite is not forbidden until it is worshiped, as it is stated (Deuteronomy 27:15), “and places it in hiding” — until he does to it things in hiding (Mishneh Torah, Laws of Foreign Worship and Customs of the Nations 7:4).

And [also] included in this commandment is that a person should not have cling to his money that God has graced him with justly, other money that is from theft, extortion, interest or from any ugly thing; since all of this is included in the auxiliaries of idolatry. As the evil impulse of a man’s heart desires it and brings it to his house — and the evil impulse is called by the name “idolatry”; for like they, may their memory be blessed, said (Bava Batra 10a) that about it is it stated (Deuteronomy 15:9), “lest there be a wanton thing with your heart,” and it is written about the matter of idolatry (Deuteronomy 13:14), “Wanton men have gone out from you and have induced, etc.” And about monies like this that we mentioned and about the auxiliaries of idolatry — about all of them — is it stated (Deuteronomy 7:26), “and you will be an anathema like it”; meaning to say that all that clings to it is anathema. As the blessing of God is not found in it, and [so] it disappears and is lost; like the matter that they, may their memory be blessed, said (Bava Metzia 71a) that a small coin of interest makes several treasuries of money disappear. As this comes and destroys that.

And this prohibition is practiced in every place and at all times by males and females. And one who transgresses it and takes anything from idolatry and brings it into his domain and benefits from it is lashed two [sets of lashes], because of “You shall not bring, etc.” and because of “And nothing shall cling, etc.” So wrote Rambam, may his memory be blessed (Mishneh Torah, Laws of Foreign Worship and Customs of the Nations 7:2).