What does the prohibition of "Lo Sa'aseh" entail?
Ramban #2 (in Pasuk 3): It is continuation of Lo Yihyeh. Do not accept any deity other than Hashem, and do not make an image in order to serve it 4 , or bow down to or worship it in any way.
Hadar Zekenim (3) #1: Do not say that since Hashem is not seen, I will make an image in His honor. Elsewhere (Devarim 4:15), it gives the reason - "Ki Lo Re'isem Kol Temunah", "v'El Mi Tedamyun Kel" (Yeshayah 40:18).
Hadar Zekenim (3) #2: Since you will not see Me all the time, i.e. I will depart from you, do not make an image to remember Me, like Nochrim do. Coming generations will think that it is Divine!
). Refer also to 20:3:2:1*.
And the Torah writes "Lo Sishtachaveh lahem" with reference to the entities in Heaven and on earth mentioned in the Pasuk (Seforno).
What is the significance of the various levels of idolatry to which the Pasuk refers?
Ramban: After forbidding the worship of the angels (in the previous Pasuk), which exclusively, the Torah calls "Elohim Acherim", 1 the Torah goes on to forbid the worship of images of the celestial bodies, of the angels and of the demons, 2 with reference to the three types of idolatry that the people adopted through the ages. 3
Hadar Zekenim: One may not make an image of angels above Shamayim, or animals, birds, fish, the sun, moon or stars seen on the ground, or what is in the depth of water under the ground.