Sefer HaChinuch ספר החינוך

To not erect a matsevah: To not erect a matsevah in any place. And about this is it stated (Deuteronomy 16:22), “And you shall not erect for yourself a matsevah that the Lord, your God, hates.” And Rambam, may his memory be blessed, wrote (Mishneh Torah, Laws of Foreign Worship and Customs of the Nations 6:6) that the content of the matsevah that the Torah forbade is a tall structure of stones or of dirt; as it was the custom of the worshipers of idolatry to build [it] and to gather around it for their evil service. And therefore Scripture distanced us that we should not do like it — and even to worship God, blessed be He, upon it — in order to distance and bring to forget all of the matter of idolatry from between our eyes and from our thoughts. [It is] like the reason that we wrote adjacently about the planting of a tree in the Temple, according to Rambam, may his memory be blessed. And the building of the [central] altar is not included in this prohibition; as it is stated explicitly about it (Deuteronomy 27:6), “Whole stones shall you build the altar, etc.” Rather, [it is] that we not do so in other places.

The laws of the commandment are short.

And this prohibition is practiced in every place and at all times by males and females. And one who transgresses it and erects a matsevah with the intention to worship on it — even to God, may He be blessed — is liable for lashes.