“You shall not do so to Hashem your G-d” (Devarim 12,4)
It is a negative commandment not to destroy or erase items which bear the name of Hashem, may He be blessed; for example, the temple, holy books, the precious Names of Hashem, about all these it says “You shall not do so to Hashem your G-d”.
The prohibition against erasing refers to seven Names which are as follows: the name of H-v-y-h, the Name of A-dnus, Ke-l, Elo-ka, Elokim, Sh-dai, Tzv-kot.
The root of the commandment is obvious, for when the Jewish people draw close to the Holiness with fear, trembling and trepidation, through that they will introduce the awe and great fear of Hashem, may He be blessed, into their hearts.
This prohibition applies in every place and at every time, to men and to women. One who transgresses this and erases even one letter of one of the names which may not be erased, deserves the penalty of malkus (lashes). Likewise, one who destroys even one stone from the altar in a destructive fashion, or from the Temple or from the rest of the courtyard, deserves lashes.