Kommentar zu Schemot 23:13

ובכל אשר אמרתי אליכם תשמרו AND IN ALL THAT I HAVE SAID TO YOU TAKE HEED — This statement is intended to bring every positive command (מצות עשה) also under the category of a prohibition (לאו); for wherever the term שמר, “take heed”, is used in the Torah it is an admonition in the place of (having the force of) a prohibition (cf. Yalkut Shimoni on Torah 355).

AND IN ALL THINGS THAT I HAVE SAID UNTO YOU TAKE YE HEED. Rashi explained: “This verse is intended to bring every positive commandment also under the term of a prohibition,³⁶⁷So that if one fails to fulfill a positive commandment [as e.g. taking the Lulav on the festival of Succoth] he has also violated thereby a negative commandment as expressed in the verse before us. for wherever the term shmirah (taking heed) or shvithah³⁶⁸“Or shvithah” is not found in our Rashi. And correctly so, for the term shvithah can indicate a positive commandment, such as: and on the seventh day ‘tishboth’ (thou shalt rest) — Verse 12. is used in the Torah, it signifies an admonition in the place of an express prohibition.”
Now according to his explanation, Rashi will have to say that this verse is a lav sh’bichlaluth [a negative admonition expressed in general terms, so that violation of any or all of the prohibitions included under it does not render one liable to punishment].³⁶⁹This term is applied to a verse which covers many different prohibitions, none of which is specifically indicated, and therefore the court does not administer punishment for violation thereof. — See “The Commandments,” Vol. II, p. 11, Note 1, for full explanation of this term. For if that were not so, the court would have to administer whipping to anyone who fails to fulfill any of the positive commandments of the Torah; but in such a prohibition which includes many matters without mentioning specifically any particular transgression, everyone would agree that no whipping is incurred on account of its breach. But [if so, there is the following difficulty with Rashi’s explanation]: the Rabbis have already said³⁷⁰Erubin 96a. The opinion is that of Rabbi Ilai. that the term hishamer (take heed) used in connection with a positive commandment, carries the force of an additional positive commandment; in that case, He has added here [not a negative commandment as Rashi has it], but a mere positive one [since the statement, and in all things that I have said unto you ‘tishameru’ (take ye heed), refers to the positive commandments mentioned in the preceding Verses 10-12]! In the Mechilta the Sages differed as to the explanation of this verse and interpreted it in many ways.
In accordance with the plain meaning of Scripture, the explanation of the verse is: “and in all things that I have said unto you concerning other gods take ye heed,” for the verse is to be connected with its continuation, [which states: and make no mention of the name of other gods, neither let it be heard out of thy mouth]. Thus He is stating: Of all the many admonitions that I have said to you concerning other gods, take great heed; do not worship them, nor bow down to them, condemn to death anyone who sacrifices to them, and make no graven image, nor any manner of likeness. Moreover, take heed not to mention the name of their gods, such as Chemosh the god of Moab, and Milkom the god of the children of Ammon,³⁷¹I Kings 11:33. and Ashima the god of Hamath.³⁷²II Kings 17:30. Neither let there be heard out of thy mouth their name, even without the epithet of deity, such as merely mentioning Milkom or Ashima; instead you are to mention them in a manner of condemnation: “the abhorrent thing of Moab,” “the abomination of the children of Ammon.” Or, the expression lo yishama (neither let there be heard), means: let it not be heard from its worshipper through your dealings with him, similarly to that which our Rabbis have said,³⁷³Sanhedrin 63b. that one should not make a business—partnership with an idolator, for it might lead to him swearing by his deity.
It is possible that lo tazkiru (make no mention) is transitive, meaning: do not mention the name of other gods to their worshippers, such as saying, “By your god! deal kindly with me.” Neither let there be heard out of thy mouth the mention of his name at all. It is this which is said in the Book of Joshua, Neither make mention of the name of their gods, nor cause to swear by them, nor serve them.³⁷⁴Joshua 23:7. He added prohibitions in that verse, in order to explain that the admonition here covers not mentioning or causing anyone whomsoever to swear by the foreign gods.

כל אשר אמרתי אליכם תשמרו, ושם אלוהימ אחרים לא תזכירו, the Israelites are cautioned not only not to violate G’d’s commandments, but to construct safeguards to ensure that they do not violate these commandments inadvertently. A prime example of this is the caution not to only not to worship idols, but not even to mention their names.