Negative commandment · Lo Ta’aseh #22 of 613
Not to benefit from ornaments that have adorned false gods
שלא ליהנות בציפויי נעבד
The verse · Devarim 7:25
פְּסִילֵי אֱלֹהֵיהֶם תִּשְׂרְפוּן בָּאֵשׁ לֹא־תַחְמֹד כֶּסֶף וְזָהָב עֲלֵיהֶם וְלָקַחְתָּ לָךְ פֶּן תִּוָּקֵשׁ בּוֹ כִּי תוֹעֲבַת ה׳ אֱלֹהֶיךָ הוּא
“The carvings of their gods shall you burn with fire: thou shalt not desire the silver or gold that is on them, or take it to thee, lest thou be snared with it: for it is an abomination to the Lord thy God.”
The Rambam’s words
Not to benefit from ornaments that have adorned false gods, as [Deuteronomy 7:25] states: "Do not covet the gold or silver which is upon them...."
שלא ליהנות בציפויי נעבד, שנאמר "לא תחמוד כסף וזהב עליהם" (דברים ז,כה).
Why · Sefer HaChinuch #428
To not derive benefit from the coverings of idolatry and from its auxiliaries
“It is from the roots of the commandment that [it is] in order to distance any matter of idolatry and anything associated with it.”
Who & when
“And [it] is practiced in every place and at all times by males and females.”
Where in the Mishneh Torah
Hilchot Foreign Worship and Customs of the Nations הלכות עבודה זרה וחוקות הגויים