The 44th prohibition is that we are forbidden from shaving the beard, which has five sections: the upper right jaw, the upper left jaw, the lower right jaw, the lower left jaw, and the chin.

This prohibition is contained in the following expression,1 "Do not destroy the corner of your beard," because all [the parts] are included in the term, "beard." Scripture does not write, "Do not destroy your beard," but, "Do not destroy the corner of your beard," meaning that one may not destroy even one corner from the entire beard.

The Oral Tradition explains that there are five corners, as we have categorized, and that one is punished by five sets of lashes if he shaves them all, even if he shaved them all at once. In the words of the Mishneh,2 "For [shaving] the beard [one receives] five [sets of lashes]: two for one side, two for the other side, and one for the bottom. Rabbi Eliezer says, 'If they were all shaved at once, one receives only one [set of lashes].'" The Talmud3 says, "We see that Rabbi Eliezer holds that it is all one prohibition." This is a clear proof that the first opinion holds that they constitute five separate prohibitions, and that is the law.

This [shaving of the beard] was also4 the practice of the idolatrous priests, as is well known today that among the adornments of the European ascetics5 is that they shave their beards.

It does not count as five separate commandments, since the prohibition is expressed in the singular ["beard"] and there is only one type of action, as we explained in the previous commandment.

The details of this mitzvah have been explained in the end of Makkos. This prohibition is also not binding upon women.