Sefer HaChinuch ספר החינוך

That we not imprint an imprinted tattoo into our flesh: To not imprint an imprinted tattoo into our flesh, as it is stated (Leviticus 19:28), “and an imprinted tattoo you shall not put into your flesh.” And the content is like that which the Yishmaelites do today, as they imprint an imprint that is inscribed and stuck into their flesh, such that it is never erased. And the liability is only with an imprint that is inscribed and impressed with ink or blue dye or with other colors that make an impression. And so did they say in Makkot 21a, “[If] he tattooed, but did not imprint” — meaning to say, he did not make an impression with color — “[if] he imprinted, but did not tattoo” — meaning to say that he did make an impression [on] his flesh with a color, but he did not make a marking in his flesh — “ he is not liable, until he imprints, and tattoos with ink, or with blue dye or with anything that makes an impression.”

That which we wrote on encircling the head and destroying the beard, which is to distance all matters of idolatry from our bodies and from between our eyes, is from the roots of the commandment. And this too is from this very root, as it was the custom of the [other] nations to make an impression upon themselves for their idolatry — meaning to say that he is a slave sold to it and marked for its service.

From the laws of the commandment is that which they, may their memory be blessed, said (Mishneh Torah, Laws of Foreign Worship and Customs of the Nations 12:11) that every place on the body — whether it is revealed, or whether it is covered by clothes — is included in this prohibition. And the rest of its details are at the end of Tractate Makkot.

And [it] is practiced in every place and at all times by males and females. And one who transgresses it and writes even one letter on any place of his body in the manner that we have said — that it be inscribed and generate an impression with one of the colors that make an impression — is lashed. But if others made an impression upon him, he is not lashed unless he assisted — due to the well-known principle [that] we do not administer lashes for a negative commandment that does not have an act [involved] with it.