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.
Related Commentaries of Leviticus 18:7
Leviticus 18:7
7 The nakedness of thy father, or the nakedness of thy mother, shalt thou not uncover: she is thy mother; thou shalt not uncover her nakedness.