וְלַאֲחֹת֤וֹ הַבְּתוּלָה֙ הַקְּרוֹבָ֣ה אֵלָ֔יו אֲשֶׁ֥ר לֹֽא־הָיְתָ֖ה לְאִ֑ישׁ לָ֖הּ יִטַּמָּֽא׃
at sa kanyang kapatid na babae na isang birhen, na malapit sa kanya, na hindi pa nagkaroon ng asawa — para sa kanya ay magpapakarumi siya.
Rashi
הקרובה [AND FOR HIS SISTER A VIRGIN] THAT IS NIGH UNTO HIM — This is intended to include the sister who was only betrothed and has therefore not yet left her father's house and who is consequently still near to him (Sifra, Emor, Section 1 1; Yevamot 60a), for it continues
Ibn Ezra
who is near to him i.e., a full sister, with whom he shares both a father and a mother.
Chizkuni
ולאחותו הבתולה הקרובה אליו “and in respect of a sister, a virgin, and therefore still closely bound to him by family ties; regardless of whether she is a sister through a common mother or a common father; when Rashi commented here on the sister including one who is already betrothed to a husband to be, he does not refer to some priest’s betrothed but not yet married fiancee. Similarly, when the Torah wrote about a sister who is a virgin, it is understood that she is below twelve years of age at the time of her death. Had she been married already she would have been part of her husband’s family, not that of her father. This is why the Torah used the expression לשארו, “to his family.” (verse 2).
Siftei Chakhamim
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אשר לא היתה לאיש, WHO HATH HAD NO HUSBAND — i. e. who has not yet entered into marital relations with him:
Siftei Chakhamim
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לה יטמא — This is a command, [and the translation is: FOR HER HE SHALL DEFILE HIMSELF, not, “he may defile himself”] (Sifra, Emor, Section 1 12; Zevachim 100a).