Talmud 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.]