During the three days preceding the festivals of the non-Jews, it is forbidden to do business with them, to lend them something or to borrow something from them, to lend [money] to them or to borrow [money] from them, to resolve your debt to them or to have them resolve their debt to you. Rabbi Yehuda says: One can have them resolve their debt since it causes him distress. They [the Sages] said to him: even though he might be in distress at the outset, eventually he will be joyful.

Rabbi Yishmael says: [the above] is forbidden for three days before the festivals and three days after the festivals. The Sages say: before the festivals it is forbidden, after the festivals it is permitted.

And these, according to Rabbi Meir, are the festivals of the non-Jews: Kalendae, Saturnalia, Kratesim, kings' days of accession, the day of birth, and the day of death. And the Sages say: every funeral in which a conflagration is present [thereby] involves idol worship. One that has no conflagration does not involve idol worship. [A celebration of] the day on which a [non-Jewish] man cuts his beard or his hair, the day that he came ashore from the sea, and the day he was released from prison, and a pagan who made a feast for his son, [for all these] the prohibition extends only to that day and that man alone.

It is permitted [to do business, etc.] outside of a city that has idolatry within it. If there is idolatry outside the city, it is permitted [to do business, etc.] within the city. Is one permitted to travel to such a place [on the days of their festivals]? If the road leads to this place alone, it is forbidden; but if one can walk along this road to another location, it is permitted. Regarding a city which has idolatry within it, and has both ornamented and un-ornamented shop fronts, this was the case in Beit Sh'an, and [there] the Sages said: The ornamented shops are forbidden and those shops without ornamentation are permitted.

It is forbidden to sell the following items to non-Jews: pine-cones, white figs and their stalks, frankincense, and white chickens. Rabbi Yehuda says: one is permitted to sell them a white chicken amongst a group of chickens; and if it is alone he must clip its toe and sell it, since they do not sacrifice blemished animals for idolatry. As for all remaining items, if [their intention was] not specified one is permitted [to sell them], but if specified, it is forbidden. Rabbi Meir says: fine palm dates, sweet dates, and the Nikolaos dates are also forbidden to be sold to non-Jews.

In a place in which it is customary to sell small livestock to non-Jews, one may sell. In a place in which it is customary not to sell, one may not sell. And in all places it is forbidden to sell them large livestock, calves or foals, healthy or broken. Rabbi Yehuda permits in the case of a broken one. Ben Beterah permits in the case of a horse.

One may not sell to them bears, lions, or anything that may cause harm to the public. One cannot build with them a basilica, a gallows, a stadium, or a dais. But one can build with them public bathhouses, as well as [private] bathhouses. [In the building process,] when they reach the arched chamber in which they erect an object of idolatry, it is forbidden to [help] build.

One may not make jewelry for purposes of idolatry: necklaces, nose rings, or rings. Rabbi Eliezer says: It is permissible to do so for a salary. One may not sell them produce that is connected to the ground. But it may be sold once it is picked. Rabbi Yehuda says: One may sell [unpicked produce] with an agreement that it will be picked. One may not rent them houses in the Land of Israel, and we need not even mention fields [which are certainly forbidden to rent]; and in Syria [conquered land North of Israel, treated like Israel only with regard to some laws], one may rent them houses, but not fields; and outside of the Land one may sell them houses and rent them fields; these are words of Rabbi Meir. Rabbi Yosei says: In the Land of Israel it is permitted to rent them houses but not fields; and in Syria it is permitted to sell them houses and rent them fields; and outside of the Land, one may sell them either one.

Even in the cases in which they permitted renting out [to a non-Jew], they did not say this regarding permanent residence, for he will bring an idol into it, as it is said (Devarim 7:26): You shall not bring an abomination into your house. And one is always forbidden to rent him a [private] bathhouse, because it will still be called by his [the Jew's] name.