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(ה) לֹֽא־[יִקְרְח֤וּ] (יקרחה) קׇרְחָה֙ בְּרֹאשָׁ֔ם וּפְאַ֥ת זְקָנָ֖ם לֹ֣א יְגַלֵּ֑חוּ וּבִ֨בְשָׂרָ֔ם לֹ֥א יִשְׂרְט֖וּ שָׂרָֽטֶת׃
(5) They shall not shave smooth any part of their heads, or cut the side-growth of their beards, or make gashes in their flesh.
They shall not make baldness on their head, neither shall they shave off the corner of their beard, nor make any cuttings in their flesh. Koren
(כז) לֹ֣א תַקִּ֔פוּ פְּאַ֖ת רֹאשְׁכֶ֑ם וְלֹ֣א תַשְׁחִ֔ית אֵ֖ת פְּאַ֥ת זְקָנֶֽךָ׃
(27) You [men] shall not round off the side-growth on your head, or destroy the side-growth of your beard.
לא תקפו פאת ראשכם. זֶה הַמַּשְׁוֶה צְדָעָיו לַאֲחוֹרֵי אָזְנוֹ וּלְפַדַּחְתּוֹ, וְנִמְצָא הֶקֵּף רֹאשׁוֹ עָגֹל סָבִיב, שֶׁעַל אֲחוֹרֵי אָזְנָיו עִקְּרֵי שְׂעָרוֹ לְמַעְלָה מִצְּדָעָיו הַרְבֵּה:
לא תקיפו פאת ראשכם YE SHALL NOT ROUND THE CORNERS OF YOUR HEAD — This refers to one who makes his temples exactly like (as hairless as) the back of his ears and his forehead (cf. Rashi on Makkot 20b, ד״ה המשוה צדעיו) by removing the hair on his temples, so that the lower edge of the hair that surrounds his head (i. e. his skull, because we are not concerned with hair at the back of the neck) forms a complete circle, since above the back of his ears the roots of his hair are situated much higher than his temples (and it is thus only the temples which prevent an uninterrupted circular line going round his skull). (Cf. Makkot 20b).
One is liable for each corner. Therefore, a person who shaves both his temples - even if he were to do so simultaneously and had received only a single warning – is [liable for] two measures of lashes.
[This prohibition applies equally to] one who shaves off only the corners of his head and leaves the remainder of his hair, and to one who shaves his entire head at once. Since he has shaved the corners, he is [liable for] lashes.
To whom does the above apply? To the person who shaves. The person [whose head] is shaven is not lashed unless he assists the one who is shaving him. One who shaves [the corners of] a child's [head] should be [liable for] lashes.
כָּל מִצְוֹת לֹא תַּעֲשֶׂה שֶׁבַּתּוֹרָה אֶחָד אֲנָשִׁים וְאֶחָד נָשִׁים חַיָּבִים חוּץ מִ"בַּל תַּשְׁחִית" וּ"בַל תַּקִּיף" וּ"בַל יִטָּמֵא כֹּהֵן לַמֵּתִים" (משנה קידושין א ז).
All the Torah's prohibitions apply equally to men and women, with the exception of the prohibition against shaving, cutting off the corners of one's head, and the prohibition against priests contracting impurity through contact with a dead body.
ע”ד הפשט: טעם האסור כדי שלא יבטל הסימן שהקב”ה רשם במין הזכר כדי להבדילו ממין הנקבה, כי העושה כן הפך השם הוא עושה, כמי שזורע כלאים, ובכל מה שעשה במעשה בראשית כתב בהם “למינהו
A very different approach comes from R. Bachya ben Asher (1255-1340), who suggests that beard and side-locks are one of the main ways of differentiating between men and women.Thus, obliterating these markers would create a gap in the gender divide, something the Torah is wary of in other places as well (see esp. Deuteronomy 22:5, where men and women are forbidden to cross dress.)
See: The Prohibition of Shaving in the Torah and Halacha Dr. Rabbi Zev Farber
You shall not round off the side-growth on your head Hebrew pe'ah, "side-growth," is the same word used in verse 9 to designate the corner, or edge, of a field. Hebrew lo' takkifu, "you shall not round of," derives from the verb n-k-f "to encircle." Certain peoples who inhabited desert areas are referred to as ketsutsei pe 'ah, “men with their side-growth cut off"
The JPS Torah Commentary: Leviticus – 2003 by Dr. Baruch A. Levine on Leviticus 19: 27
The word for “round” used in the verse is (נָקַף ) which means to go around, surround, encompass, enclose, to make the round, complete the circuit. (Compare: Hakafa הקפה "[to] en/circle" or "going a/round" in Hebrew, referring to the times when celebrations in Judaism have its adherents dance or walk or celebrate by moving in circles.)
For the Torah, the corners seem to be holy or consecrated, which means that they need to either be dedicated to God or to his chosen on earth… the poor and the stranger. The biblical editor establishes an obvious thematic link between the corners of the beard and the corners of the field. GS

(ה) מִצְוַת עֲרָבָה כֵּיצַד, מָקוֹם הָיָה לְמַטָּה מִירוּשָׁלַיִם, וְנִקְרָא מוֹצָא. יוֹרְדִין לְשָׁם וּמְלַקְּטִין מִשָּׁם מֻרְבִּיּוֹת שֶׁל עֲרָבָה, וּבָאִין וְזוֹקְפִין אוֹתָן בְּצִדֵּי הַמִּזְבֵּחַ, וְרָאשֵׁיהֶן כְּפוּפִין עַל גַּבֵּי הַמִּזְבֵּחַ. תָּקְעוּ וְהֵרִיעוּ וְתָקָעוּ. בְּכָל יוֹם מַקִּיפִין אֶת הַמִּזְבֵּחַ פַּעַם אַחַת, וְאוֹמְרִים, אָנָּא ה' הוֹשִׁיעָה נָּא, אָנָּא ה' הַצְלִיחָה נָּא. רַבִּי יְהוּדָה אוֹמֵר, אֲנִי וָהוֹ הוֹשִׁיעָה נָּא. וְאוֹתוֹ הַיּוֹם מַקִּיפִין אֶת הַמִּזְבֵּחַ שֶׁבַע פְּעָמִים. בִּשְׁעַת פְּטִירָתָן, מָה הֵן אוֹמְרִים, יֹפִי לְךָ מִזְבֵּחַ, יֹפִי לְךָ מִזְבֵּחַ. רַבִּי אֱלִיעֶזֶר אוֹמֵר, לְיָהּ וּלְךָ, מִזְבֵּחַ. לְיָהּ וּלְךָ, מִזְבֵּחַ:
(5) How is the mitzva of the willow branch fulfilled? There was a place below Jerusalem, and it was called Motza. They would descend there and gather willow branches [murbiyyot] from there. And they would then come and stand them upright at the sides of the altar, and the tops of the branches would be inclined over the top of the altar. They then sounded a tekia, a simple uninterrupted blast, sounded a terua, a broken sound and/or a series of short staccato blasts, and sounded another tekia. Each day they would circle the altar one time and say: “Lord, please save us. Lord, please grant us success” (Psalms 118:25). Rabbi Yehuda says that they would say: Ani vaho, please save us. And on that day, the seventh day of Sukkot, they would circle the altar seven times. At the time of their departure at the end of the Festival, what would they say? It is beautiful for you, altar; it is beautiful for you, altar. Rabbi Elazar said that they would say: To the Lord and to you, altar; to the Lord and to you, altar.
(ט) וּֽבְקֻצְרְכֶם֙ אֶת־קְצִ֣יר אַרְצְכֶ֔ם לֹ֧א תְכַלֶּ֛ה פְּאַ֥ת שָׂדְךָ֖ לִקְצֹ֑ר וְלֶ֥קֶט קְצִֽירְךָ֖ לֹ֥א תְלַקֵּֽט׃ (י) וְכַרְמְךָ֙ לֹ֣א תְעוֹלֵ֔ל וּפֶ֥רֶט כַּרְמְךָ֖ לֹ֣א תְלַקֵּ֑ט לֶֽעָנִ֤י וְלַגֵּר֙ תַּעֲזֹ֣ב אֹתָ֔ם אֲנִ֖י ה' אֱלֹקֵיכֶֽם׃
(9) When you reap the harvest of your land, you shall not reap all the way to the edges of your field, or gather the gleanings of your harvest. (10) You shall not pick your vineyard bare, or gather the fallen fruit of your vineyard; you shall leave them for the poor and the stranger: I ה' am your God.
(יז) וָאֶקַּ֥ח אֶת־הַכּ֖וֹס מִיַּ֣ד ה' וָֽאַשְׁקֶה֙ אֶת־כׇּל־הַגּוֹיִ֔ם אֲשֶׁר־שְׁלָחַ֥נִי ה' אֲלֵיהֶֽם׃ (יח) אֶת־יְרוּשָׁלַ֙͏ִם֙ וְאֶת־עָרֵ֣י יְהוּדָ֔ה וְאֶת־מְלָכֶ֖יהָ אֶת־שָׂרֶ֑יהָ לָתֵ֨ת אֹתָ֜ם לְחׇרְבָּ֧ה לְשַׁמָּ֛ה לִשְׁרֵקָ֥ה וְלִקְלָלָ֖ה כַּיּ֥וֹם הַזֶּֽה׃ (יט) אֶת־פַּרְעֹ֧ה מֶלֶךְ־מִצְרַ֛יִם וְאֶת־עֲבָדָ֥יו וְאֶת־שָׂרָ֖יו וְאֶת־כׇּל־עַמּֽוֹ׃ (כ) וְאֵת֙ כׇּל־הָעֶ֔רֶב וְאֵ֕ת כׇּל־מַלְכֵ֖י אֶ֣רֶץ הָע֑וּץ וְאֵ֗ת כׇּל־מַלְכֵי֙ אֶ֣רֶץ פְּלִשְׁתִּ֔ים וְאֶת־אַשְׁקְל֤וֹן וְאֶת־עַזָּה֙ וְאֶת־עֶקְר֔וֹן וְאֵ֖ת שְׁאֵרִ֥ית אַשְׁדּֽוֹד׃ (כא) אֶת־אֱד֥וֹם וְאֶת־מוֹאָ֖ב וְאֶת־בְּנֵ֥י עַמּֽוֹן׃ (כב) וְאֵת֙ כׇּל־מַלְכֵי־צֹ֔ר וְאֵ֖ת כׇּל־מַלְכֵ֣י צִיד֑וֹן וְאֵת֙ מַלְכֵ֣י הָאִ֔י אֲשֶׁ֖ר בְּעֵ֥בֶר הַיָּֽם׃ (כג) וְאֶת־דְּדָ֤ן וְאֶת־תֵּימָא֙ וְאֶת־בּ֔וּז וְאֵ֖ת כׇּל־קְצוּצֵ֥י פֵאָֽה׃ (כד) וְאֵ֖ת כׇּל־מַלְכֵ֣י עֲרָ֑ב וְאֵת֙ כׇּל־מַלְכֵ֣י הָעֶ֔רֶב הַשֹּׁכְנִ֖ים בַּמִּדְבָּֽר׃
(17) So I took the cup from the hand of the LORD and gave drink to all the nations to whom the LORD had sent me: (18) Jerusalem and the towns of Judah, and its kings and officials, to make them a desolate ruin, an object of hissing and a curse—as is now the case; (19) Pharaoh king of Egypt, his courtiers, his officials, and all his people; (20) all the mixed peoples;-d all the kings of the land of Uz; all the kings of the land of the Philistines—Ashkelon, Gaza, Ekron, and what is left of Ashdod; (21) Edom, Moab, and Ammon; (22) all the kings of Tyre and all the kings of Sidon, and all the kings of the coastland across the sea; (23) Dedan, Tema, and Buz, and all those who have their hair clipped; (24) all the kings of Arabia, and all the kings of the mixed peoples-d who live in the desert;
(לב) וְהָי֨וּ גְמַלֵּיהֶ֜ם לָבַ֗ז וַהֲמ֤וֹן מִקְנֵיהֶם֙ לְשָׁלָ֔ל וְזֵרִתִ֥ים לְכׇל־ר֖וּחַ קְצוּצֵ֣י פֵאָ֑ה וּמִכׇּל־עֲבָרָ֛יו אָבִ֥יא אֶת־אֵידָ֖ם נְאֻם־ה'׃
And their abundant flocks a spoil;
And I will scatter to every quarter
Those who have their hair clipped;
And from every direction I will bring
Disaster upon them
—says the LORD.
cast off to the corners Heb. פאה, an expression of an end, those cast off to the corner of the desert.
(יב) גְּדִלִ֖ים תַּעֲשֶׂה־לָּ֑ךְ עַל־אַרְבַּ֛ע כַּנְפ֥וֹת כְּסוּתְךָ֖ אֲשֶׁ֥ר תְּכַסֶּה־בָּֽהּ׃ {ס}
(א) לֹא־יִקַּ֥ח אִ֖ישׁ אֶת־אֵ֣שֶׁת אָבִ֑יו וְלֹ֥א יְגַלֶּ֖ה כְּנַ֥ף אָבִֽיו׃ {ס}
(כ) וְהָי֣וּ הַכְּרֻבִים֩ פֹּרְשֵׂ֨י כְנָפַ֜יִם לְמַ֗עְלָה סֹכְכִ֤ים בְּכַנְפֵיהֶם֙ עַל־הַכַּפֹּ֔רֶת וּפְנֵיהֶ֖ם אִ֣ישׁ אֶל־אָחִ֑יו אֶ֨ל־הַכַּפֹּ֔רֶת יִהְי֖וּ פְּנֵ֥י הַכְּרֻבִֽים׃
(יב) וְרֹ֤חַב הֶֽחָצֵר֙ לִפְאַת־יָ֔ם קְלָעִ֖ים חֲמִשִּׁ֣ים אַמָּ֑ה עַמֻּדֵיהֶ֣ם עֲשָׂרָ֔ה וְאַדְנֵיהֶ֖ם עֲשָׂרָֽה׃ (יג) וְרֹ֣חַב הֶֽחָצֵ֗ר לִפְאַ֛ת קֵ֥דְמָה מִזְרָ֖חָה חֲמִשִּׁ֥ים אַמָּֽה׃
(12) For the width of the enclosure, on the west side, fifty cubits of hangings, with their ten posts and their ten sockets. (13) For the width of the enclosure on the front, or east side, fifty cubits:
(מא) וְאִם֙ מִפְּאַ֣ת פָּנָ֔יו יִמָּרֵ֖ט רֹאשׁ֑וֹ גִּבֵּ֥חַ ה֖וּא טָה֥וֹר הֽוּא׃
(41) If he loses the hair on the front part of his head and becomes bald at the forehead, he is pure.
(י) וְעָשׂ֥וּ אֲר֖וֹן עֲצֵ֣י שִׁטִּ֑ים אַמָּתַ֨יִם וָחֵ֜צִי אׇרְכּ֗וֹ וְאַמָּ֤ה וָחֵ֙צִי֙ רׇחְבּ֔וֹ וְאַמָּ֥ה וָחֵ֖צִי קֹמָתֽוֹ׃ (יא) וְצִפִּיתָ֤ אֹתוֹ֙ זָהָ֣ב טָה֔וֹר מִבַּ֥יִת וּמִח֖וּץ תְּצַפֶּ֑נּוּ וְעָשִׂ֧יתָ עָלָ֛יו זֵ֥ר זָהָ֖ב סָבִֽיב׃ (יב) וְיָצַ֣קְתָּ לּ֗וֹ אַרְבַּע֙ טַבְּעֹ֣ת זָהָ֔ב וְנָ֣תַתָּ֔ה עַ֖ל אַרְבַּ֣ע פַּעֲמֹתָ֑יו וּשְׁתֵּ֣י טַבָּעֹ֗ת עַל־צַלְעוֹ֙ הָֽאֶחָ֔ת וּשְׁתֵּי֙ טַבָּעֹ֔ת עַל־צַלְע֖וֹ הַשֵּׁנִֽית׃ (יג) וְעָשִׂ֥יתָ בַדֵּ֖י עֲצֵ֣י שִׁטִּ֑ים וְצִפִּיתָ֥ אֹתָ֖ם זָהָֽב׃ (יד) וְהֵֽבֵאתָ֤ אֶת־הַבַּדִּים֙ בַּטַּבָּעֹ֔ת עַ֖ל צַלְעֹ֣ת הָאָרֹ֑ן לָשֵׂ֥את אֶת־הָאָרֹ֖ן בָּהֶֽם׃ (טו) בְּטַבְּעֹת֙ הָאָרֹ֔ן יִהְי֖וּ הַבַּדִּ֑ים לֹ֥א יָסֻ֖רוּ מִמֶּֽנּוּ׃ (טז) וְנָתַתָּ֖ אֶל־הָאָרֹ֑ן אֵ֚ת הָעֵדֻ֔ת אֲשֶׁ֥ר אֶתֵּ֖ן אֵלֶֽיךָ׃ (יז) וְעָשִׂ֥יתָ כַפֹּ֖רֶת זָהָ֣ב טָה֑וֹר אַמָּתַ֤יִם וָחֵ֙צִי֙ אׇרְכָּ֔הּ וְאַמָּ֥ה וָחֵ֖צִי רׇחְבָּֽהּ׃ (יח) וְעָשִׂ֛יתָ שְׁנַ֥יִם כְּרֻבִ֖ים זָהָ֑ב מִקְשָׁה֙ תַּעֲשֶׂ֣ה אֹתָ֔ם מִשְּׁנֵ֖י קְצ֥וֹת הַכַּפֹּֽרֶת׃ (יט) וַ֠עֲשֵׂ֠ה כְּר֨וּב אֶחָ֤ד מִקָּצָה֙ מִזֶּ֔ה וּכְרוּב־אֶחָ֥ד מִקָּצָ֖ה מִזֶּ֑ה מִן־הַכַּפֹּ֛רֶת תַּעֲשׂ֥וּ אֶת־הַכְּרֻבִ֖ים עַל־שְׁנֵ֥י קְצוֹתָֽיו׃
There are eight requirements in the making of tefillin. All of them are halachot transmitted to Moses on Mount Sinai and, therefore, it is necessary to fulfill them all. If one deviates with regard to any of them, the [tefillin] are unacceptable. They are:
a) The tefillin must be square and must be sewn closed in a square. [Both] diagonals must be equal, [There is a homiletic dimension to this requirement. Nothing is naturally square. Thus, this shape alludes to man's power of achievement. Wearing tefillin on our heads and opposite our hearts implies that we should exercise our powers of achievement when our minds and hearts are tied to God's mitzvot.
The base of the tefillin must also be square. The Shulchan Aruch (Orach Chayim 32:39) states that this is also a halachah transmitted to Moses on Mount Sinai.
Note Shulchan Aruch HaRav 32:59 and the Mishnah Berurah 32:181, which state that since the squareness of tefillin is a halachah transmitted to Moses on Mount Sinai, the tefillin must remain square at all times. If over the course of time, their shape changes, they may no longer be used.] and thus all four angles will be equal.
The Kabbalists explain that the term “among them,” בְּתוֹכָֽם, can be read as בְּתוֹכָֽ-ם “within the [closed] mem,” which is square shaped. Thus, the closed square mem represents the four “sides” (directions) of the world and the square shape of the Holy Temple. [Rabbi Chaim Vital in Eitz Hadaat Tov, Parshat Terumah.]
The Midrash [See Alshich on Exodus 25:8; Reishit Chochmah, Shaar Ahavah ch. 6.] famously points out that the verse should have stated, “And they shall make Me a sanctuary and I will dwell in it.” Instead it states, “I will dwell among them,” referring to G‑d’s dwelling within the people themselves. How do we fulfill this mitzvah today, without an actual Temple? By putting on tefillin, we elevate ourselves and make our own bodies into a dwelling for the Divine (see here for why this does not apply to women). In light of this, we are told to make the tefillin square-shaped, similar to the shape of the Holy Temple and the letter mem. [See Rabbi Yeshaya Halevi Horowitz (Shalah), Mesechet Taanit, Ner Mitzvah 30.]
See: Why Are Tefillin Square? By Yehuda Shurpin


For a wonderful scholarly treatment on Tefilin feel free to visit Probing the Earliest Origins of Tefillin (phylacteries) in a blog called Yomin D;min Alma which includes a picture of tefillin found in the Cairo Geniza that are conical in shape (so much for corners and squares!) and look a lot like our Lingas (Lehavdil)...

Angkor Wat Temple, Cambodia
At its core the image of the lotus plant arising from the navel and the flowering of the lotus is the essence of creation and sexual in nature. The phallic nature of the temples at Angkar are oblivious.
In its most minimalistic form the lotus flower/petal motif takes the shape of the linga and includes the mountain iconography most noticeable in the structure of the Angkar temples. The lingam is often represented alongside the Yoni, a symbol of the goddess or of Shakti, female creative energy.

Linga assembled into square Yoni at Mỹ Sơn Vietnam
The yoni is the creative power of nature and represents the goddess Shakti. The linga stone represents Shiva, and is usually placed in the yoni. The lingam is the transcendental source of all that exists. The linga united with the yoni represents the nonduality of immanent reality and transcendental potentiality.
The Yoni represents the petals out of which the Linga emerges and rests and more ancient specimens from matrilineal societies are square, while later versions, have their power reduced by rounding.

עַד־מָתַי֙ תִּתְחַמָּקִ֔ין הַבַּ֖ת הַשּֽׁוֹבֵבָ֑ה כִּֽי־בָרָ֨א יְהֹוָ֤ה חֲדָשָׁה֙ בָּאָ֔רֶץ נְקֵבָ֖ה תְּס֥וֹבֵֽב גָּֽבֶר׃ {פ}
O rebellious daughter?
(For the LORD has created something new on earth:
A woman courts a man.)
סְלִיק מַסֶּכֶת פֵּאָה