Negative Commandment #157
Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos)
By the Chofetz Chaim
This book lists the Torah mitzvos that can be observed today
Second Section – the Negative Commandments
157. It is a negative commandment "do not destroy any holy thing and do not erase one of the Holy Names of G-d
As it states in Devarim (Deuteronomy) 12:4, "do not do this to G-d." There are seven names of G-d that cannot be erased. A person who erases even one letter from any of them receives lashes. A person who erases a suffix to a name of G-d, like the "chaf" at the end of "your (singular) G-d" [the chaf means your] or the "chaf mem" at the end of "your (plural) G-d" [the chaf mem means your], receives lashes of disobedience. If a vessel has the name of G-d on it, the name should be cut out and buried. If a person wrote the name of G-d on a piece of metal and then melted the metal, he receives lashes. For Holy Writings and their commentaries which a Jew wrote with holiness, if they are destroyed, the person receives lashes of disobedience. If they were written by a heretic, they are to be burned along with the name that is on them. It is forbidden to break or destroy any holy object.
This applies in all places and at all times, for men and for women.