Malbim Ayelet HaShachar Klal 608
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וכן נמצא מלת "את" תחת "עם" – "ואת הנתק לא יגלח". ולדעת חז"ל יש בו גם הוראת מלת "את" (תזריע ס' קלג).
Ayelet Hashachar, translated by Betzalel Avraham Feinstein, 2021
And moreover, there is an instance in the Scripture where the word את replaces עם - ואת הנתק לא יגלח (but the scall shall he not shave)⁷⁸². And according to the sages of blessed memory, there is also a teaching with respect to the word את.
The wordsואת הנתק actually mean “around the scall”, since it could not possibly mean “the scall”, where there is no hair⁷⁸³.
footnotes: ⁷⁸² Leviticus 13:33. ⁷⁸³ Malbim, HaTorah v’HaMitzvah Tazria 133.