Albert Barnes Commentary Leviticus 18:7

"The nakedness of thy father, even the nakedness of thy mother, shalt thou not uncover: she is thy mother; thou shalt not uncover her nakedness." — Leviticus 18:7 (ASV)

Or - It might be rendered “and”, or rather, even; that is, which belongs to both parents as being one flesh (Genesis 2:24; compare Leviticus 18:8, Leviticus 18:14). These prohibitions are addressed to men.