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Sefer HaMitzvot, Negative Commandments

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שהזהירנו שלא ליהנות בתכשיטין שיקשטו בהן לע"ז. והוא אמרו יתברך לא תחמוד כסף וזהב עליהם. ובספרי ביאר שצפוי נעבד אסור וסמכו אותו באמרו יתברך לא תחמוד. ומי שעבר על לאו זה חייב מלקות. וכבר התבארו משפטי מצוה זו בע"ז. (והיה עקב, שם פ"ח):

Sefaria Edition 2021, Translated by Rabbi Francis Nataf

That He prohibited us from benefiting from the ornaments with which an idol is decorated. And that is His, may He be blessed, saying, "you shall not covet the silver and gold on them" (Deuteronomy 7:25). And in the [Sifra] (Sifra, Vayikra Dibbura d'Nedavah, Section 2:9), it explains that the covering of that which has been worshipped is forbidden; and they attached it to His, may He be blessed, saying, "you shall not covet." And one who transgresses this negative commandment is liable for lashes. And the regulations of this commandment have already been explained in Avodah Zarah. (See Parashat Ekev; Mishneh Torah, Foreign Worship and Customs of the Nations 8.)