Commentary for Makkot 3:6
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':
If one writes with engraving (in the skin, i.e., tattooing), if he writes [on his skin with ink or bluing], but does not engrave [with a knife]; or if he engraves [with a knife], but does not write, [i.e., he does not fill it in with ink or bluing], he is not liable. (He is liable) only when he writes and engraves: with ink, bluing, or anything else that leaves an impression. [The language of Scripture is being followed, viz. (Leviticus 19:28): "writing that is engraved"; first writing, then engraving. But, in practice, the engraving is first, and then the writing. And the verse implies this: "Writing (in the midst of) engraving you shall not make upon yourselves."] R. Shimon b. Yehudah says in the name of R. Shimon: He is not liable until he writes the name there, it being written: "And writing that is engraved you shall not make upon yourselves; I am the L rd." [("until he writes the name there":) The Gemara explains that the name of idolatry is meant, the verse being understood thus: "Do not make upon yourselves the name of idolatry, for I am the L rd" — Do not join others unto Me. The halachah is not in accordance with R. Shimon.]
Bartenura on Mishnah Makkot
English Explanation of Mishnah Makkot
If he writes [on his flesh] without incising, or incises without writing, he is not liable, until he writes and incises with ink, eye-paint or anything that lasts.
Rabbi Shimon ben Judah says in the name of Rabbi Shimon: “He is not liable until he has written there the name [of a god], as it is says: “Nor shall you incise any marks on yourselves; I am the Lord” (Leviticus 19:28).
This mishnah is a continuation of the previous mishnah which discussed the prohibitions in Leviticus 19:27-28.
The last half of verse Lev. 19:28 prohibits tattooing, defined in our mishnah as incising with a knife and making a permanent mark. If he were to incise without using permanent ink, or write on himself with permanent ink without first incising he would not be liable for lashes.
The first opinion in the mishnah understood that one is liable to be flogged no matter what he writes. Rabbi Shimon ben Judah disagrees and states that one is obligated only if he writes the name of another god. This is learned from the end or verse 28, “I am the Lord”. Rabbi Shimon understands this to mean God saying, “I am the Lord” and therefore you may not write any other god’s name.