Sefer HaChinuch ספר החינוך

To not swear by idolatry: That we not swear by idolatry — and even to its worshipers — and that we not make a gentile swear by it, as it is stated (Exodus 23:13), “and you shall not mention the name of other gods.” And we have understood that included in this mentioning is whether one swears or causes to swear. And there are some that explain that the main negative commandment [here] is only coming about one who does business with a gentile on his holiday and makes him profit, as he goes and thanks [his god], and [so] he transgresses “you shall not mention”; meaning that others should not mention it in the forbidden manner, which is with intention to serve them. As this is forbidden also to [gentiles] by Torah writ, since the Children of Noach are prohibited in idolatry. And they, may their memory be blessed, added a distancing and said (Sanhedrin 63b) that a man should not say to his fellow, “Wait for me by the side of idolatry x.”

It is from the roots of the commandment to distance any matter of idolatry — whether in deed or in speech — to the point that its memory not rise up in our hearts ever. And our Rabbis, may their memory be blessed, noted and said that the Torah warned us about it forty-four times, due to its great vileness. Go and count [them].

From the laws of the commandment is that which they said that it is forbidden to mention the name of idolatry even not by way of an oath; and that the name of all idolatry written in the Holy Books (Bible) is permissible to mention — such as Peor (Numbers 23:28), and Bel and Nevo (Isaiah 46:1), and similar to them. And that it is forbidden to cause others to vow or to affirm with the name of idolatry, but the only one to get lashed is the one that makes the oath or the one that makes the affirmation in its name — meaning the one who swears, himself, and not the one who makes him swear, even though the one who makes someone swear is also included in this negative commandment, according to the opinion of Rambam, may his memory be blessed. And the rest of its details are elucidated in the seventh chapter of Sanhedrin.

And [it] is practiced in every place and at all times by males and by females. And one who transgresses it and swears by something from all of the creatures in which foolish heretics believe on account of the greatness [of these creatures] is liable for lashes — so wrote the rabbi (Rambam), may his memory be blessed. [This is so] even though there is no act [involved] with it, due to the great stringency of idolatry.