613 Mitzvot
Negative Mitzvot 60
Do not curse Elohim.

Shemot (Exodus) 22:27(28)
Elohim lo tekalel venasi ve’amecha lo ta’or.
You shall not revile Elohim, nor curse a ruler of your people.

This Negative Mitzvah is often called "Birkat HaShem," which literally means "blessing the Name." We do not even want to call this terrible offense by it's real name - so the opposite term is used. We are forbidden to curse His Name.

The Hebrew word for revile is kalal. It means to make trifling or of little account, to be lightly esteemed, to make despictable, treat with comtempt. Kalal is a curse that someone should lose his status. We should lightly esteem Elohim that we make His name with contempt. Kalal is motivated by defiance.
Vayikra(Leviticus 24:10-16)
The son of an Yisra’elite woman, whose father was an Egyptian, went out among the children of Yisra’el; and the son of the Yisra’elite woman and a man of Yisra’el strove together in the camp. The son of the Yisra’elite woman blasphemed the Name, and cursed; and they brought him to Moshe. His mother’s name was Shelomit, the daughter of Divri, of the tribe of Dan. They put him in custody, until the will of YHVH should be declared to them. YHVH spoke to Moshe, saying, Bring out of the camp him who cursed; and let all who heard him lay their hands on his head, and let all the congregation stone him. You shall speak to the children of Yisra’el, saying, ‘Whoever curses his God shall bear his sin. He who blasphemes the name of YHVH, he shall surely be put to death; all the congregation shall certainly stone him: the foreigner as well as the native-born, when he blasphemes the Name, shall be put to death.

Here we have an example of disobedience to this mitzvah.

Mark 3:28-30
28 Yes! I tell you that people will be forgiven all sins and whatever blasphemies they utter; however, someone who blasphemes against the Ruach HaKodesh never has forgiveness but is guilty of an eternal sin." For they had been saying, "He has an unclean spirit in him."

Luke 12:8-10
"Moreover, I tell you, whoever acknowledges me in the presence of others, the Son of Man will also acknowledge in the presence of God’s angels. But whoever disowns me before others will be disowned before God’s angels. Also, everyone who says something against the Son of Man will have it forgiven him; but whoever has blasphemed the Ruach HaKodesh will not be forgiven.

David Stern said in his Jewish New Testament Commentary:

Luke is the only writer who places all this material in one passage (compare Mt 10:32–33, 12:31–32; Mk 3:28–29 corresponds to v. 10 only). In the context of counseling his followers against fear generally (vv. 4–7) Yeshua encourages them not to be afraid to acknowledge their faith publicly. One need not be a behavioristic psychologist to understand his means: reward (v. 8) and punishment (v. 9). Verse 10 explains what v. 9 means by "disowning Yeshua": a person unenlightened by the working of the Holy Spirit in him may say something against the Son of Man, but he will have it forgiven him because he doesn’t really grasp the full import of his words. But if the Holy Spirit has caused genuine knowledge of Yeshua to enter his spirit, then in speaking against Yeshua he may well be blaspheming the Ruach HaKodesh (the Greek word "blasphemia" means "slander, defamation, reviling judgment, scurrilous talk, calumny, reproach, railing, impious and irreverent speech").
That is, if a person knows that Yeshua is "the way, the truth and the life; no one comes to the Father except through" him (Yn 14:6); if he knows that "he who disowns the Son disowns the Father, but he who acknowledges the Son has the Father too" (1 Yn 2:23); if he knows that "there is no other name under heaven given to men by whom we must be saved" (Ac 4:12)—then his denial of Yeshua as Messiah, Savior, Lord and Son of God becomes the ground for his "not being forgiven" (v. 10), apparently "neither in the olam hazeh nor in the olam haba" (Mt 12:32).
What conclusions are to be drawn? On the one hand, believers in Yeshua should note that nonbelievers may "say something against the Son of Man" without incurring God’s wrath, because they are "unaware of what they are doing" (Ac 3:17; also Lk 23:34), since the Holy Spirit has not brought the significance home to them. Although "the love and kindness of God has been revealed to every human being" (Ti 2:11; compare Ro 1:19–20), and "the Torah and the Prophets give their witness" to God’s way of putting people right with him (Ro 3:21–22), nevertheless there are literally millions of Jewish people who have never in their lives heard the Gospel. That is, the Good News about Yeshua has never been presented to them in a way that made sense to them, given their training and backgrounds, and given the unpleasant fact that so much evil has been perpetrated against the Jewish people "in the name of Christ"—in his name but without his authority, of course. Thus when a Jew—or, for that matter, a non-Jew—who is thus ignorant of the true message of the Gospel "says something against the Son of Man," it may have no significance. In fact, if he has been taught, as some Jews are, that Yeshua is a false god, or a pretender, or an unfaithful Jew who led others astray, he may believe he is doing a good deed in denouncing Yeshua. What people who are prejudiced against Yeshua need is to be presented with the Good News in a way that shows it is truly good news, a fulfillment of the prophecies of the Tanakh and the best expression of the truths of Judaism.
Only when a person understands the Gospel in his mind and heart and spirit yet still rejects it is he blaspheming the Holy Spirit and risking eternal punishment (see Heb 6:4–6)
On the other hand, no one reading these words can excuse himself for speaking against Yeshua by saying, "The Holy Spirit has not enlightened me," for he may be doing so right now. In other words, it is the reader’s responsibility to be open to the working of God’s Spirit and to "check the Tanakh" and the New Testament "to see if these things are true" (Ac 17:11). In summary, vv. 8–10 show that disowning Yeshua does not consist merely in speaking words against him but in fighting against the Holy Spirit when he is holding the truth about Yeshua in front of you.
Blaspheming (that is, insulting) the Ruach HaKodesh consists in either (1) wilfully continuing to deny the Gospel when the Holy Spirit has made clear to you that it is true, or (2) attributing the works of the Holy Spirit to the Adversary (Satan); in the present context these amount to about the same thing (other interpretations have been offered).

James 2:6-7
But you despise the poor! Aren’t the rich the ones who oppress you and drag you into court? Aren’t they the ones who insult the good name of Him to whom you belong?

James says that not only can one blaspheme His Great Name by words, but by actions:

Proverbs 17:5 He who mocks the poor insults his Maker; he who is glad at calamity will not go unpunished.

At the same time, elohim can also be translated "judges". We should not make light of their position of authority. This additional meaning makes sense in the context of not cursing rulers (nasi - princes). We must honor and respect judges and realize that their decisions help us fulfill the Torah and Mitzvot.

The second word for curse here is arar. This is wishing someone to dry up and not have any blessing. Arar is motivated by envy (Hirsch; Chothem Takhnith, p. 125). Some say that arar is a curse that one should be cast down (yarah) or shut out from divine light (or). (Yerioth Sh’lomo, Volume 1,3:13, p.88c).

Titus 3:1
Remind them to be in subjection to rulers and to authorities, to be obedient, to be ready for every good work,

1 Kefa/Peter 2:13-17
Therefore subject yourselves to every ordinance of man for YHVH’s sake: whether to the king, as supreme; or to governors, as sent by him for vengeance on evil-doers and for praise to those who do well. For this is the will of Elohim, that by well-doing you should put to silence the ignorance of foolish men: as free, and not using your freedom for a cloak of wickedness, but as bondservants of Elohim. Honor all men. Love the brotherhood. Fear Elohim. Honor the king.

Acts 23:1-5
Sha’ul looked straight at them and said, "Brothers, I have been discharging my obligations to Elohim with a perfectly clear conscience, right up until today." But the cohen hagadol, Chananyah, ordered those standing near him to strike him on the mouth. Then Sha’ul said to him, "Elohim will strike you, you whitewashed wall! Will you sit there judging me according to the Torah, yet in violation of the Torah order me to be struck?" The men nearby said, "This is the cohen hagadol of Elohim that you’re insulting!" Sha’ul said, "I didn’t know, brothers, that he was the cohen hagadol; for it says in the Torah, ‘You are not to speak disparagingly of a ruler of your people.’"

Romans 13:1-6
"Let every soul be subject unto the higher authorities. For there is no power but of YHVH: the authorities that be are ordained of YHVH. Whosoever therefore resists the power, resists the ordinance of YHVH: and they that resist shall receive to themselves judgement. For rulers are not a terror to good works, but to the evil. Wilt you then not be afraid of the authority? Do that which is good, and You shall have praise of the same: For he is the minister of YHVH to you for good. But if you do that which is evil, be afraid; for he bears not the sword in vain: for he is the minister of YHVH, a revenger to execute wrath upon him that does evil. Therefore you need to be subject, not only for wrath, but also for conscience sake. For for this cause pay tribute also: for they are YHVH’s ministers, attending continually upon this very thing."

When we resist authorities, we are basically resisting the authority of YHVH.