What are the connotations of "Al Tifnu el ha'Elilim"?
Rashi and Targum Yonasan: It means that one should not turn to idols - in order to worship them. 1
Ramban and Moshav Zekenim #1: It is a prohibition against directing one's heart towards other deities, to believe that they have supernatural powers or that one can foretell the future through them. On the contrary, one is obligated to consider them and their deeds as if they were null and void. In fact, the Gemara in Shabbos, 149b, forbids even looking at them. 2
Da'as Zekenim #2: It means that one should not turn to idols even in order to recognize one's Creator, and distinguish from what idolaters do.
Hadar Zekenim: It means that one should not turn to idols even if one means le'Shem Shamayim, so that Hashem will remember us, just like the Nochrim do - [with such intention].
Shabbos, 149a: It is a prohibition against looking at an image (of animals or people [that is made in order to worship] ? Tosfos). 3
Why does the Torah refer to gods as "Elilim"?
Rashi: "Elilim" really means 'nonentities', based on the word 'Al' - Not!' - as if they were non-existent.
Moshav Zekenim: Because it has the same Gematriya as 'Ilmim' (mutes) - as if to say 'Do not think that they are closer than Hashem, who is in the heaven', Hashem may be in the heaven, but he is close to Yisrael, since He hears to all those who call Him; whereaas the Elilim are far - since they do not hear [anything].
Having just referred to gods as "Elilim", why does the Pasuk then refer to them as "Elohei Maseichah"?
Rashi: Because by turning to them, you transform them into deities.
Moshav Zekenim: Because Elilim are made of wood - they rot, and become Al ve'Ayin (nothing), and Elohei Maseichah are made of metal, which may last a long time, but they possess no real [power].
At which point does one transgress?
Ramban: "Lo Sa'asu lachem" implies that the Isur applies from the time of manufacture - even if one does not actually worship them.
Why does the Torah add the word "Lo Sa'asu Lachem"?
Rashi: It implies 1 that you may not make them for others and that what others make for you you may not retain. 2
Oznayim la'Torah: To preclude the notion that the prohibition against turning to idols is confined to the idols of the surrounding nations - in case one comes to worship them; but that to make a national image through which to serve Hashem is permitted.
Why does the Torah say "Tifnu" and "Ta'asu" in the plural?
Rosh: To teach us that one who sees others serving idols and does nothing about it, it is as if he serve idols together with them.
QUESTIONS ON RASHI
Rashi writes that "Al Tifnu el ha'Elilim" forbids serving idolatry. But the Beraisa in Shabbos, 149a forbids even looking at them?
Moshav Zekenim citing R. Shmuel: [Rashi] establishes the Beraisa like R. Yehudah, which is not Halachah. 1
The people of [R. Shmuel's] town used to look at the pictures on idols. R. Yehudah ha'Chasid: said, since the Gemara concludes that it is forbidden, this is the Halachah. Also Rav Nisim Gaon forbids it . It is therefore correct to be stringent, due to "Harchek me'Alehah Darkecha" (Mishlei 5:8).