OET interlinear LEV 18:7

18:7 She is your mother: Incest was prohibited because of the disruption it created in families, so the commands concerning this sin included close relatives not necessarily related by blood. Incest was a serious crime because it brought competition and chaos into the family structure. It threatened the safety of the home by violating a family’s appropriate intimacy and the sense of belonging shared by its members.
• The commands were directly addressed to the male, even though the female could be older (such as one’s mother). The male, especially if he was the head of the household or the firstborn, wielded more power than the female; with this position came the responsibility to use that power lawfully. In addition, the male was more likely to be the sexual aggressor in an illicit sexual union, although this was not always the case (e.g., Gen 39:6-18).