Sefer HaChinukh Mitzvah 101
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שֶׁלֹּא לִקְרֹעַ הַמְּעִיל שֶׁל כֹּהֲנִים – שֶׁלֹּא לְהַכְרִית פִּי הַמְּעִיל שֶׁל כֹּהֵן גָּדוֹל, שֶׁנֶּאֱמַר (שמות כח לב) לֹא יִקָּרֵעַ.
To not tear the coat of the priests: To not tear the opening of the coat of the high priest, as it is stated (Exodus 28:32), “it shall not be torn.”
מִשָּׁרְשֵׁי הַמִּצְוָה. לְפִי שֶׁהַקְּרִיעָה דָּבָר שֶׁל גְּנַאי אֶצְלֵנוּ וְעִנְיַן הַשְׁחָתָה, וְאַף כִּי בְּפִי הַבֶּגֶד, נִתְרַחַקְנוּ מִן הַדָּבָר וְהֻזְהַרְנוּ עָלָיו בְּלָאו כְּדֵי שֶׁיִּלְבְּשֵׁהוּ הַלּוֹבְשׁוֹ בְּאֵימָה וּבְיִרְאָה וּבְנַחַת וְדֶרֶךְ כָּבוֹד שֶׁיִּירָא מִלְּקָרְעוֹ וּמִלְּהַשְׁחִית בּוֹ דָּבָר.
It is from the roots of the commandment [that] because tearing is a thing of disgrace for us and a matter of destruction, we have been distanced from the thing and warned about it with a negative commandment. [This is] so that its wearer will put it on with trepidation, fear and care. And it is the way of honor that he should fear from tearing it and from destroying anything in it.
וְנוֹהֶגֶת בִּזְמַן הַבַּיִת בִּזְכָרִים וּנְקֵבוֹת, כְּלוֹמַר שֶׁכָּל מִי שֶׁקְּרָעוֹ, בֵּין אִישׁ בֵּין אִשָּׁה, אוֹ אֲפִלּוּ הִכְרִיתוֹ בְּמִסְפָּרַיִם בְּמֵזִיד לוֹקֶה.
And [it] is practiced at the time of the [Temple] by males and females. [This is] meaning to say whoever volitionally tears it — whether a man or a woman — or even cuts it with scissors is lashed.