On the three days preceding the festivals of idolaters, it is forbidden to conduct business with them, to lend articles to them or borrow from them, to lend or borrow any money from them, to repay a debt, or receive repayment from them. Rabbi Judah says: we should receive repayment from them, as this can only depress them; But they [the Rabbis] said to him: even though it is depressing at the time, they are glad of it subsequently.

Rabbi Ishmael says on the three preceding days and the three following days it is forbidden; But the Sages say: before their festivities it is forbidden, but after their festivities it is permitted.

These are the festivities of the idolaters: Kalenda, Saturnalia, Kratesis, the anniversary of accession to the throne and birthdays and anniversaries of deaths, according to Rabbi Meir. But the Sages say: a death at which burning [of articles of the dead] takes place is attended by idolatry, but where there is not such burning there is no idolatry. But the day of shaving ones beard and lock of hair, or the day of landing after a sea voyage, or the day of release from prison, or if an idolater holds a banquet for his son the prohibition only applies to that day and that particular person.

When an idolatrous [festival] takes place within a city it is permitted [to conduct business with non-Jews] outside it. If the idolatrous [festival] takes place outside it, [business] is permitted within it. Is it permitted to go there? If the road leads solely to that place, it is forbidden; But if one can go by it to any other place, it is permitted. A city in which an idolatrous festival is taking place, some of its shops being decorated and some not decorated this was the case with Beth-Shean, and the Sages said: in the decorated stores it is forbidden [to buy] but in the undecorated ones it is permitted.

The following things are forbidden to be sold to idolaters: iztroblin, bnoth-shuah with their stems, frankincense, and a white rooster. Rabbi Judah says: it is permitted to sell a white rooster to an idolater among other roosters; but if it be by itself, one should clip its spur and then sell it to him, because a defective [animal] is not sacrificed to an idol. As for other things, if they are not specified their sale is permitted, but if specified it is forbidden. Rabbi Meir says: also a “good-palm”, hazab and niklivas are forbidden to be sold to idolaters.

In a place where it is the custom to sell small domesticated animals to non-Jews, such sale is permitted; but where the custom is not to sell, such sale is not permitted. In no place however is it permitted to sell large animals, calves or foals, whether whole or maimed. Rabbi Judah permits in the case of a maimed one. And Ben Bateira permits in the case of a horse.

One should not sell them bears, lions or anything which may injure the public. One should not join them in building a basilica, a scaffold, a stadium, or a platform. But one may join them in building public or private bathhouses. When however he reaches the cupola in which the idol is placed he must not build.

One should not make jewelry for an idol [such as] necklaces, ear-rings, or finger-rings. Rabbi Eliezer says, for payment it is permitted. One should not sell to idolaters a thing which is attached to the soil, but when cut down it may be sold. R. Judah says, one may sell it on condition that it be cut down. One should not let houses to them in the land of Israel; and it is not necessary to mention fields. In Syria houses may be let to them, but not fields. Outside of the land of Israel, houses may be sold and fields let to them, these are the words of Rabbi Meir. Rabbi Yose says: in the land of Israel, one may let to them houses but not fields; In Syria, we may sell them houses and let fields; Outside of the land of Israel, both may be sold.

Even in such a place where the letting of a house has been permitted, they did not say [that this was permitted if it was] for the purpose of a residence, since the idolater will bring idols into it; for it says, “you shall not bring an abomination into your house” (Deut. 7:26). In no place may one let a bath-house to an idolater, as it is called by the name of the owner.