הלכה על שמות 20:3

That we not believe in a god besides God alone: That we not believe in a god besides God, may He be blessed, alone, as it is stated (Exodus 20:3), "You shall have no other gods in front of Me." And its understanding is [that] you not believe in another god, except Me. And Ramban, may his memory be blessed wrote (Ramban on Exodus 20:3) [that] you will only find that Scripture states, "other gods," about belief of the heart. But concerning their making, it will never state, "do not make other gods," since the expression, "making," does not sit with others (since they cannot be made). And he, may his memory be blessed, was nicely precise [in this] - 'the words of the wise are grace!' And this commandment is the great fundamental principle of the Torah, as everything is dependent upon it - as they, may their memory be blessed, said (Sifrei Bamidbar 111:1), "Anyone who concedes to idolatry is as if he denied the whole entire Torah." And it is the same whether he accepts anything as a god besides only God, or whether he worships it according to its worship - meaning to say, in the way that those that believe in it worship it - or even not according to its worship, if he worships it according to the four well-known [forms of] worship, and they are sacrificing, bringing incense, pouring and bowing; he has transgressed upon "you shall have no." And pouring and sprinkling are one thing, and those that sprinkle are liable, [just] like those that pour.