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

155. It is a negative commandment “do not anything that may result in a desecration of G-d’s Name”

As it states in Vayikra (Leviticus) 22:32, “do not profane My Holy Name.” This sin in divided into three sections: 1) A person is forced to transgress one of G-d’s commandments during a time of religious persecution and the person forcing him to transgress the commandment is doing it to make the person give up his religion. There is no difference if the commandment is an easy commandment or a hard one. Or if a person is forced to do idol worship, illicit relations, or murder, even if these are in private and not during a period of religious persecution and the person forcing him to transgress these commandments is doing it for his own pleasure. For all of these, the person must give up his life and not transgress the commandment. If he transgresses this commandment and does not give up his life, it is a desecration of G-d’s Name and he has transgressed this commandment. If he transgresses in a place where there are ten Jewish people, then he has desecrated G-d’s Name publicly and his sin is very great. 2) A person transgresses a commandment not for pleasure for himself nor for a desire, but out of anger and to throw off the yoke of Heaven. This is desecrating G-d’s Name. 3) If an important person does something that appears to be a sin in the eyes of common men, even though the act is permitted, this is desecrating G-d’s Name.

The sin of desecrating G-d’s Name is very harsh. The power of repentance and Yom Kippur cannot atone for this sin. The sin is left in hanging until the death of the person when atonement comes.

This applies in all places and at all times, for men and for women.