Negative commandment · Lo Ta’aseh #65 of 613
Not to destroy things upon which His name, may He be blessed, are called
שלא לאבד בית המקדש, או בתי כנסייות, או בתי מדרשות; וכן אין מוחקין את השמות המוקדשין, ואין מאבדין כתבי הקודש
The verse · Devarim 12:4
לֹא־תַעֲשׂוּן כֵּן לַה׳ אֱלֹהֵיכֶם
“This you shall not do to the Lord your God.”
The Rambam’s words
Not to destroy the Temple, synagogues, or houses of study; and similarly, not to erase any of [G-d’s] sacred names, nor to destroy any sacred texts, as [Deuteronomy 12:3-4] states: "You shall surely destroy them. Do not do this to G-d, your Lord." who differentiates between sacred texts whose destruction Hilchot Yesodei HaTorah 6:8 considers a rabbinic offense, and the destruction of the other objects which are forbidden by the Torah itself.
שלא לאבד בית המקדש, או בתי כנסייות, או בתי מדרשות; וכן אין מוחקין את השמות המוקדשין, ואין מאבדין כתבי הקודש, שנאמר "אַבֵּד תְּאַבְּדוּן" (דברים יב, ב), "לֹא תַעֲשׂוּן כֵּן לַה' אֱלֹהֵיכֶם" (שם, ד).
Why · Sefer HaChinuch #437
Not to destroy things upon which His name, may He be blessed, are called
“The root of the commandment is revealed. As when people approach the holy with fear, with trembling and with perspiration — through that, they will bring into their hearts great fear and awe towards G-d, blessed be He.”
Where in the Mishneh Torah
Hilchot Foundations of the Torah הלכות יסודי התורה