613 Mitzvot
Negative Mitzvah 50
Not to show favor to idolaters

Devarim (Deuteronomy) 7:2
Unetanam YHVH Eloheycha lefaneycha vehikitam hacharem tacharim otam lo-tichrot lahem brit velo techonem.
And when YHVH your Elohim has given them up before you and you have conquered them, destroying, you shall destroy them; you shall not cut any covenant with them, nor show favor to them.

The seven idolatrous nations of the land (Chittite, Girgashi, Amori, Kena'ani, Perizzi, Chivvi, and Yevusi) were to be conquered and destroyed. The b'nei Yisra'el (Children of Israel) were not to show any mercy to them at all.

The Jamieson, Faucett, and Brown Commentary say the assumption must be made "that their gross idolatry and enormous wickedness left no reasonable hope of their repentance and amendment. If they were to be swept away like the antediluvians or the people of Sodom and Gomorrah, as incorrigible sinners who had filled up the measure of their iniquities, it mattered not to them in what way the judgment was inflicted; and God, as the Sovereign Disposer, had a right to employ any instruments that pleased Him for executing His judgments. Some think that they were to be exterminated as unprincipled usurpers of a country which God had assigned to the posterity of Eber and which had been occupied ages before by wandering shepherds of that race, till, on the migration of Jacob's family into Egypt through the pressure of famine, the Canaanites overspread the whole land, though they had no legitimate claim to it, and endeavored to retain possession of it by force."

Therefore, we must not show mercy towards idol-worshipers who adamantly refuse to repent. Rashi said, "Do not attribute favor to them. It is forbidden for person to say, 'How comely is this idolatrous non-Jew.'" We are to totally cut ourselves off from them. This would include lending them any time of assistance or aid, including prayer.

1 Korinthi 5:11-13
But as it is, I wrote to you not to associate with anyone who is called a brother who is a sexual sinner, or covetous, or an idolater, or a slanderer, or a drunkard, or an extortioner. Don't even eat with such a person.For what have I to do with also judging those who are outside? Don't you judge those who are within? But those who are outside, Elohim judges. "Put away the wicked man from among yourselves.

However, it must also be remembered that the foundation of the Torah is love.

Mattityahu (Matthew) 22:38-40
This is the first and great mitzvah. A second likewise is this, You shall love your neighbor as yourself. The whole Torah and the Prophets depend on these two mitzvot.(Mt 22:38-40)

Mattityahu (Matthew) 5:43-47
You have heard that it was said, You shall love your neighbor, and hate your enemy. Moreover, I tell you, love your enemies, bless those who curse you, do good to those who hate you, and pray for those who mistreat you and persecute you, that you may be children of your Father who is in heaven. For he makes his sun to rise on the evil and the good, and sends rain on the just and the unjust. For if you love those who love you, what reward do you have? Don't even the tax collectors do the same? If you only greet your friends, what more do you do than others? Don't even the tax collectors do the same?

The words of Yeshua are also reflected in the Talmud: "God causes it to rain for the wicked as well as for the righteous." (Bavli Talmud, Ta'anit 7a)

Thus, Rambam says, "In the interests of peace" (mipnei darchei shalom) the Sages decreed that even idolaters who conform to none of the laws known to civilized humanity are to be treated in all respects with kindness and consideration: we are to visit their sick, bury their dead as we bury the dead of Israel, and support their poor as we support the poor of Israel - 'for, behold, it is said, The Lord is good to all; and His tender mercies are over all His works (Tehillim/Psalms 14:8), even as it is said of the Torah Her ways are ways of pleasantness, and all her path are peace' (Mishle/Proverbs 3:17). (Rambam, Mishnah Torah, Shoftim, Hilchoth Melachim X, 12).

"As to those modern nations whose religion is derived from the Torah, and who believe in the Creator, in the Divine Revelation of the Torah and in the sacredness of the Scriptures, we are enjoined to promote their welfare to the utmost of our ability to intercede on their behalf in our prayers, and to behave towards them in all secular relations as if they were linked to our faith. Judaism regards them as ultimately destined to embrace fully the 'Yoke of the Kingdom of Heaven and of the Mitzvot" (Responsa of Maimonides, Peor ha-Dor, No. 50; Shulchan Aruch, Orach Chaim, 156:1; Chosen Mishpat, 266:1, Be'er ha-Golah; ibid. 425:5, Be'er ha-Golah).

There are those who in ignorance teach things that are idolatrous and contrary to the Torah. They may have never heard that the Torah is still valid for the believer, because they have never been taught anything different. Therefore, we do not apply this mitzvah to them. Indeed we are in love to help them understand the Torah. Notice the above teaching expresses the desire that they embrace the Mitzvot. I would add that this should be understood as the Biblical mitzvot, and not necessarily the talmudic mitzvot. On the other hand, if they have heard the truth and adamantly reject and refuse to repent, we are to apply this mitzvah.

Mattityahu (Matthew) 18:17
If he refuses to listen to them, tell it to the assembly. If he refuses to hear the assembly also, let him be to you as a Gentile or a tax collector.

1 Korinthi 5:5
[You] are to deliver such a one to HaSatan for the destruction of the flesh, that the spirit may be saved in the day of Adoneinu Yeshua.

Mattityahu (Matthew) 10:14
Whoever doesn't receive you, nor hear your words, as you go out of that house or that city, shake off the dust from your feet.