Charles Ellicott Commentary Leviticus 18:23

"And thou shalt not lie with any beast to defile thyself therewith; neither shall any woman stand before a beast, to lie down thereto: it is confusion." — Leviticus 18:23 (ASV)

Any beast. —The necessity for the prohibition of this shocking crime, for which the Mosaic law enacts the penalty of death (Exodus 22:18), will appear all the more important when it is remembered that this degrading practice actually formed a part of the religious worship of the Egyptians in connection with the goat deities.