Midrash su Levitico 19:28

5) I might think that (only) with Cohanim, to whom Scripture relegated additional mitzvoth, is there liability for each laceration but with Israelites, where this does not obtain, there is liability for one (laceration) only; it is, therefore, written "cutting" (here, in respect to Cohanim) - "cutting" (there [Devarim 19:22] in respect to Israelites), to create an identity, viz.: Just as with Cohanim there is liability for each cutting, so with Israelites. And just as with Israelites liability (for cutting) obtains only vis-à-vis the dead, so, with Cohanim.

7) (Vayikra 19:28) ("And a cutting for a (dead) person, you shall not make in your flesh; and writing that is engraved you shall not make upon yourselves; I am the L–rd.") "and a cutting": I might think that even if one lacerated himself (out of anguish) over his house that collapsed or over his ship that sank in the sea, he would be liable; it is, therefore, written "for a person." Only laceration for a dead (person) is intended.

This is the animal that you shall eat: This is what the verse stated (Psalms 40:9), "To do Your will, my God, have I desired; and your Torah is in my innards." Happy is Israel, as He gave a commandment for each and every one [of their] limbs, as there are two hundred and forty-eight limbs in a man. And therefore we say every day, "Blessed are You, Lord, our God, King of the World, who has created man with wisdom, and created in him many holes and many channels." The numerical equivalent of many channels (chalulim, chalulim) is two hundred and forty-eight - that is like the tally of limbs in a man. In the head, do not round the corner of your heads" (Leviticus 19:27). On the flesh, "A gash for a soul you shall not place into your flesh" (Leviticus 19:28). And also the commandment of circumcision, as it is stated (Genesis 17:11), "And you shall circumcise the flesh of your foreskin." And further that He sealed his name, which is Sha-dai, into the Children of Israel - the shin in the noses, the dalet in the hand and the yod in the circumcision. The shin in the noses, so that they not accept nor derive benefit from that which is stolen; the dalet in the hand, so that the give and take (buying and selling) of a man be with propriety and not with theft; and the yod in the circumcision, so that a man not sin, etc."