(26:1) You shall not make for yourselves idols, nor shall youset up for yourselves a statue or a monument, and in your land you shall not place a figured stone on which to prostrate yourselves, for I am Hashem, your G-d. You shall keep My Sabbaths and fear My Sanctuary, I am Hashem.

It seems to me that there is an allusion in these posukim to the teaching of the gemora Yoma 87a, that if someone says that he will sin and Yom Kippur will atone for his sin, Yom Kippur will not atone. And even according to Rebbi who holds that Yom Kippur atones even for one who did not repent his sins, in this case where he is relying on Yom Kippur in order to sin it will not atone for his sin.

Because besides Yom Kippur, Shabbos and the Beis Hamikdash also atone for our sins.

We see that Shabbos atones from the gemora Shabbos 119b, which teaches that the posuk in Yeshayohu 6:7 “and your iniquity will be removed and your sin will be atoned for” is speaking about someone who prepares properly for Shabbos.

And we see that the Beis Hamikdash atones from the admonition of Yirmeyohu, who said 7:4 “Do not trust in false words, saying: The Temple of Hashem, the Temple of Hashem, the Temple of Hashem, are they”, meaning that Yisrael relied on the Beis Hamikdash to protect them.

And in the gemora Rosh Hashanah 17b our Rabbis explained that the first two of the thirteen Attributes of Mercy “Hashem, Hashem” mean that I am Hashem before a person sins, and I am Hashem after a person sins. From this we see that the phrase “I am Hashem” applies to a person’s spiritual state after he sins.

Thus our posuk is saying “You shall not make for yourselves idols, etc”, relying on the fact that you will “keep My Sabbaths” and it will protect you, and you will “fear My Sanctuary” and it will protect you, and thus I will be “I am Hashem” after you have sinned. Do not do this because it will not help you.

And this is the same as the teaching in the gemora Yoma that we brought in the beginning. Like our Rabbis teach us: There is nothing that is not hinted to in the Torah!