Shabbos12: 4
הַכּוֹתֵב שְׁתֵּי אוֹתִיּוֹת בְּהֶעְלֵם אֶחָד חַיָּב. כָּתַב בִּדְיוֹ, בְּסַם, בְּסִקְרָא, בְּקוֹמוֹס, וּבְקַנְקַנְתּוֹם, וּבְכָל דָּבָר שֶׁהוּא רוֹשֵׁם; עַל שְׁנֵי כָתְלֵי זָוִיּוֹת, וְעַל שְׁנֵי לוּחֵי פִנְקָס, וְהֵן נֶהְגִּין זֶה עִם זֶה, חַיָּב. הַכּוֹתֵב עַל בְּשָׂרוֹ חַיָּב. הַמְסָרֵט עַל בְּשָׂרוֹ, רַבִּי אֱלִיעֶזֶר מְחַיֵּב חַטָּאת, וְרַבִּי יְהוֹשֻׁעַ פּוֹטֵר.
One who writes two letters in one period of forgetfulness is liable. [Whether] he wrote with ink, with orpiment, with vermilion, with gum, with ferrous sulphate, or with anything that marks; on two walls forming a corner, or on two pages of a ledger, that can be read together, he is liable. One who writes on his skin is liable. One who scratches on his skin, R’ Eliezer holds him liable for a sin offering. But R’ Yehoshua exempts [him].