Well, measuring harm is the hard part, isn't it?  But I would say that harm occurs when someone is physically injured, prevented from enjoying freedom, prevented from expressing him or herself peacefully, and so on.  I emphatically reject the idea that harm can come from "disobeying" god, since I emphatically reject the idea of god.  When it comes to ethical systems, only harm against actual people, animals, plants, the environment and other phyiscally-real things must be considered.  Harm against imaginary beings is not relevant --- indeed, doesn't even make sense as a concept.