Levítico 17:7 Halacá: Sefer HaMitzvot

That is that we have been prohibited from bowing to an idol. And that is His, may He be blessed, saying, "You shall have not bow to them" (Exodus 20:5). And it is clear that by our saying, idol, we mean anything worshipped besides God. And the intention is not only bowing and nothing else. Indeed, He mentioned one of the ways of worship - meaning to say, bowing - but we are also prohibited from sacrificing to them, to offer libations and to burn incense [to them]. And one who has transgressed one of these and bowed, sacrificed, offered libation or burned incense is liable for stoning. And the language of the Mekhilta (Mekhilta d'Rabbi Yishmael 22:19) is, "'Whoever sacrifices to gods shall be proscribed' - we have [thus] heard the punishment. From where [do we know] the prohibition? [Hence] we learn to say, 'You shall not bow to them and you shall not worship them.' Sacrifice was included (in serving), and it was singled out to teach [that] just as sacrificing is distinctive in that we serve the Heavens in a similar way and one is liable for it, whether he worships it or he does not not worship it - so too, one is liable for all the ways that are similar to how we serve the Heavens, whether he worships it or he does not not worship it." And it has already been explained in the Gemara, Makkot (Makkot 23b) that this negative commandment is included in the 613 commandments. And that is their saying, "There were 613 commandments stated to Moshe at Sinai, etc." - as we explained about the first positive commandment (Sefer HaMitzvot, Positive Commandments 1). (See Parashat Yitro; Mishneh Torah, Foundations of the Torah 1.)