The 65th prohibition is that we are forbidden from destroying1 any houses of worship of G‑d (exalted be He) or books of the Prophets, erasing one of the Holy Names of G‑d, or any similar act.
The source of this commandment is G‑d's statement,2 "You may not do so to G‑d your Lord," i.e., after first giving the command to destroy idolatry, to wipe out its name, and to completely demolish its altars, the verse warns, "You may not do so to G‑d your Lord."
One who performs one of these acts, such as destroying part of the heichal [the Holy Temple], the altar, etc. or who erases one of G‑d's Names is punished by lashes.
In the end of Makkos,3 the Gemara explains that one who burns wood which was designated for use in the Holy Temple is punished by lashes: "And the prohibition is derived from this verse,4 'Burn their Asherah trees...You may not do so to G‑d your Lord.'" It is also explained there that one who erases G‑d's Name is punished by lashes: "And the prohibition is derived from this verse,5 'Wipe out their names...You may not do so to G‑d your Lord.'"
The details of this mitzvah have been explained in the 4th chapter of tractate Shavuot.6
