Ibn Ezra on Leviticus 19:27/אבן עזרא על ויקרא י״ט:כ״ז

1[YE SHALL NOT ROUND THE CORNERS OF YOUR HEADS.] Scripture states, Ye shall not round the corners of your heads as the non-Jewish nations do, so that you will be separated from them. Now since the hair on the head and the beard serve to glorify a person it is unfit to destroy them. Some say that this verse is connected to Ye shall not make any cuttings in your flesh for the dead (v. 28), for there are people who destroy the hair on the corner of their heads and also on the corner of their beards for the dead.