פּירוש אויף דברים 14:1

לא תתגדדו YE SHALL NOT CUT YOURSELVES — i.e. you shall not make cuttings and incisions in your flesh for the dead in the way the Amorites do (Sifrei Devarim 96:11), because you are children of the Lord and it is therefore becoming for you to be comely and not cut about and with hair torn out.

בנים אתם, “you are the children, etc.;” this paragraph has been inserted here in order to warn you not to observe pagan methods of expressing mourning after the death of close relatives. Possibly, one of the inhabitants of the idolatrous city discussed in the previous paragraph was a close relative, and you might have had to observe mourning rites as he or she had been put to death as a result of that city’s destruction.

בנים אתם לה' אלוקיכם, “You are (as) children for the Lord your G–d.” [This is an introduction to what follows. Ed.] If we are perceived as children of G–d when any Jew dies, the surviving children are not really orphans as G–d never dies, and therefore mourning rites have to take that into consideration. This is why certain mourning rites spelled out in this paragraph as being practiced by the gentiles are not appropriate for Jews. The prophet Jeremiah 2,27, refers to the gentiles as people who because they worship idols made of wood are in fact mourning the loss of their father, and are calling it as such, just as they treat a carved stone idol as if it had given birth to them.