Leviticus 18:2 - Ellicott's Commentary On The Whole Bible

I am the Lord your God. — The Lord is their recognised and sole sovereign, the children of Israel are therefore bound to obey His precepts, and not be led astray by the customs or statutes which prevailed among the people whose country they are to possess. Moreover, as He is holy, the Israelites, by faithfully obeying His sacred laws, will attain to that holiness which will bring them in communion with Him in whose image they were created. This phrase, which is so emphatically repeated twice more in this chapter (Leviticus 18:4; Leviticus 18:30), has only been used once before in this book. (See Leviticus 11:44.)