Related על חולין 218:32

This is the animal that you shall eat: This is what the verse stated (Psalms 40:9), "To do Your will, my God, have I desired; and your Torah is in my innards." Happy is Israel, as He gave a commandment for each and every one [of their] limbs, as there are two hundred and forty-eight limbs in a man. And therefore we say every day, "Blessed are You, Lord, our God, King of the World, who has created man with wisdom, and created in him many holes and many channels." The numerical equivalent of many channels (chalulim, chalulim) is two hundred and forty-eight - that is like the tally of limbs in a man. In the head, do not round the corner of your heads" (Leviticus 19:27). On the flesh, "A gash for a soul you shall not place into your flesh" (Leviticus 19:28). And also the commandment of circumcision, as it is stated (Genesis 17:11), "And you shall circumcise the flesh of your foreskin." And further that He sealed his name, which is Sha-dai, into the Children of Israel - the shin in the noses, the dalet in the hand and the yod in the circumcision. The shin in the noses, so that they not accept nor derive benefit from that which is stolen; the dalet in the hand, so that the give and take (buying and selling) of a man be with propriety and not with theft; and the yod in the circumcision, so that a man not sin, etc."