הלכה על מכות 3:9

Precisely how does one violate the prohibition of kitovet ka’aka – by actually inscribing the tattoo, or even by having it inscribed on his body? Which does the Torah intend when it commands (Vayikra 19:28), “Uchtovet ka’aka lo titenu bachem,” “You shall not put a tattoo on yourselves?” The Tosefta (Makkot 3:9) states that both aspects are included – both one who inscribes a tattoo and one who allows a tattoo to be made on his body violate the biblical prohibition.