These prohibitions seem to relate to pagan religious customs which should be avoided, including pagan mourning rites (vv. 27-28) Walvoord, J. F., Zuck, R. B., & Dallas Theological Seminary. (1983–c1985). The Bible knowledge commentary: An exposition of the scriptures. Wheaton, IL: Victor Books.
The practice of making deep gashes on the face and arms and legs, in time of bereavement, was universal among the heathen, and it was deemed a becoming mark of respect for the dead, as well as a sort of propitiatory offering to the deities who presided over death and the grave. The Jews learned this custom in Egypt, and though weaned from it, relapsed in a later and degenerate age into this old superstition (Is 15:2; Je 16:6; 41:5). “nor print any marks upon you” (v:28 )—by tattooing, imprinting figures of flowers, leaves, stars, and other fanciful devices on various parts of their person. The impression was made sometimes by means of a hot iron, sometimes by ink or paint, as is done by the Arab females of the present day and the different castes of the Hindus. It it probable that a strong propensity to adopt such marks in honor of some idol gave occasion to the prohibition in this verse; and they were wisely forbidden. Jamieson, R., Fausset, A. R., Fausset, A. R., Brown, D., & Brown, D. (1997). A commentary, critical and explanatory, on the Old and New Testaments. On spine: Critical and explanatory commentary. (Le 19:28). Oak Harbor, WA: Logos Research Systems, Inc.
“Make any cuttings in your flesh” (v:28): the reference here is to the practice of making deep gashes in the skin while mourning the death of a relative. This was done to provide life blood for the spirit of the dead person rather than to express sorrow. On account of the dead: as indicated above, this describes the purpose of all the actions in verse 27 as well as verse 28. Péter-Contesse, R., & Ellington. (1992). A handbook on Leviticus. UBS handbooks; Helps for translating (Page 296). New York: United Bible Societies.