(כו) לֹ֥א תֹאכְל֖וּ עַל־הַדָּ֑ם לֹ֥א תְנַחֲשׁ֖וּ וְלֹ֥א תְעוֹנֵֽנוּ׃ (כז) לֹ֣א תַקִּ֔פוּ פְּאַ֖ת רֹאשְׁכֶ֑ם וְלֹ֣א תַשְׁחִ֔ית אֵ֖ת פְּאַ֥ת זְקָנֶֽךָ׃ (כח) וְשֶׂ֣רֶט לָנֶ֗פֶשׁ לֹ֤א תִתְּנוּ֙ בִּבְשַׂרְכֶ֔ם וּכְתֹ֣בֶת קַֽעֲקַ֔ע לֹ֥א תִתְּנ֖וּ בָּכֶ֑ם אֲנִ֖י יְהוָֽה׃
(ו) הַכּוֹתֵב כְּתֹבֶת קַעֲקַע, כָּתַב וְלֹא קִעֲקַע, קִעֲקַע וְלֹא כָתַב, אֵינוֹ חַיָּב, עַד שֶׁיִּכְתֹּב וִיקַעֲקֵעַ בִּדְיוֹ וּבִכְחֹל וּבְכָל דָּבָר שֶׁהוּא רוֹשֵׁם. רַבִּי שִׁמְעוֹן בֶּן יְהוּדָה מִשּׁוּם רַבִּי שִׁמְעוֹן אוֹמֵר, אֵינוֹ חַיָּב עַד שֶׁיִּכְתּוֹב שָׁם הַשֵּׁם, שֶׁנֶּאֱמַר (ויקרא יט) וּכְתֹבֶת קַעֲקַע לֹא תִתְּנוּ בָּכֶם אֲנִי ה':
(6) One who imprints a tattoo, by inserting a dye into recesses carved in the skin, is also liable to receive lashes. If one imprinted on the skin with a dye but did not carve the skin, or if one carved the skin but did not imprint the tattoo by adding a dye, he is not liable; he is not liable until he imprints and carves the skin, with ink, or with kohl [keḥol], or with any substance that marks. Rabbi Shimon ben Yehuda says in the name of Rabbi Shimon: He is liable only if he writes the name there, as it is stated: “And a tattoo inscription you shall not place upon you, I am the Lord” (Leviticus 19:28).
גמ׳ אמר ליה רב אחא בריה דרבא לרב אשי עד דיכתוב אני ה' ממש אמר ליה לא כדתני בר קפרא אינו חייב עד שיכתוב שם עבודת כוכבים שנאמר וכתובת קעקע לא תתנו בכם אני ה' אני ה' ולא אחר: אמר רב מלכיא אמר רב אדא בר אהבה אסור לו לאדם שיתן אפר מקלה על גבי מכתו מפני שנראית ככתובת קעקע אמר רב נחמן בריה דרב איקא שפוד שפחות וגומות רב מלכיו בלורית אפר מקלה וגבינה... רב ביבי בר אביי קפיד אפי' אריבדא דכוסילתא רב אשי אמר כל מקום שיש שם מכה מכתו מוכיח עליו:
GEMARA: Rav Aḥa, son of Rava, said to Rav Ashi: Is Rabbi Shimon saying that one is liable only if he actually inscribes the words “I am the Lord” in his skin? Rav Ashi said to him: No, he is saying as bar Kappara teaches: One is liable only if he inscribes a name of an object of idol worship, as it is stated: “And a tattoo inscription you shall not place upon you, I am the Lord,” which means: Do not place an idolatrous name on your skin, as I am the Lord, and no one else. Rav Malkiyya says that Rav Adda bar Ahava says: It is prohibited for a person to place burnt ashes on his wound to promote healing, because it looks like a tattoo. ...The Gemara addresses the matter of placing burnt ashes on a wound. The Gemara relates: Rav Beivai bar Abaye was fastidious and did not place ashes even on the wound of bloodletting [arivda dekhusilta], as that too appears like a tattoo. Rav Ashi says: Any place where there is a wound, his wound proves about itself that the person’s intent when he covers it with ashes is to promote healing, and it is not a tattoo.
The etched-in writing against which it is spoken of in the Torah is, not to make an incision in one's flesh and fill in the incision with paint, or ink, or any other dyes which enface. This was an idolatrous custom, to make themselves to idolatry, proclamatory that every one of them is a sold slave to it, and indentured in its service. And, from the moment one will enface with any kind of dye which enfaces, after making an incision in any place of the body, whether it be done by man or by woman, he or she, is striped. If one wrote but did not enface with dye, or if he did enface with dye but did not write in the incision, he is not guilty; for he must do both, write by incision and etch-in with dye, even as it is said: "And any etched-in writing shall you not fix on yourselves" (Lev. 19. 28). This is to say against the one who does the writing, but he who upon whose flesh the etched-in writing was done is not guilty save if he assisted in a manner to constitute it an overt act; but if he contributed nothing to the work itself he is not lashed.