The Torah in Parashat Kedoshim (Vayikra 19:4) commands, “V’eloheh Masecha Lo Ta’asu Lachem” – forbidding making an idol for pagan worship. The Sefer Ha’hinuch explains that the Torah here forbids making an object with the intention that it would be worshipped by another person. Even though the one who makes the idol has no intention at all of worshipping it, nevertheless, making the idol for somebody else to worship transgresses this Biblical command. The Torah forbids deriving any sort of benefit from an article of idolatrous worship. A gentile’s idol becomes forbidden for use immediately once the idol is completed, even before anybody worships it, whereas a Jew’s idol becomes forbidden for benefit only once it is worshipped. The idol’s accessories, which are not actually worshipped, are also forbidden for benefit, but they become forbidden only once the idol is worshipped, even in the case of a gentile’s idol. If a Jew receives payment for making an idol, then although he has violated this Biblical command, the money is nevertheless permissible for benefit. The Sefer Ha’hinuch explains that benefitting from this money is not considered benefitting from the idol, because the idol does not become forbidden until it is completed, when the Jew does the last bit of work to complete the idol. As such, the only money which would, in theory, be forbidden is the money received for the final action performed to complete the idol. The value of this final action is less than Peruta’s worth – meaning, less than the smallest unit of currency, and a sum this small cannot be forbidden. Therefore, the Jew may benefit from the payment he receives for making an idol. The Rishonim debate the question of whether one is required to sacrifice his life to avoid violating this prohibition. Idol worship is among the three sins which one must avoid even at the threat of death, but it is unclear whether this includes also the prohibition against making an idol for an idol worshipper. If a pagan orders a Jew to make an idol, threatening to kill him if he refuses, is he required to surrender his life rather than make an idol? This question is subject to debate. Some draw proof that one does not need to surrender his life from Rashi’s comments in the Book of Shemot (32:21) explaining Moshe’s conversation with Aharon following the sin of the golden calf. Rashi writes that Moshe asked Aharon what kind of “Yisurim” – “suffering” – the people subjected him to when forcing him to fashion an idol. It seems from Rashi’s comments that Aharon came under a great deal of pressure to make the golden calf, and he withstood the suffering inflicted upon him, but he did not go so far as to surrender his life. This would seem to suggest that one is not required to give up his life to avoid fashioning an article of pagan worship. This prohibition applies in all times and places, and to both men and women. One who makes an idol for somebody for the purpose of worship – whether that other person is a Jew or gentile – is liable to Malkut. One who makes an idol for himself has violated also a second prohibition, and is thus liable to two sets of Malkut.