Jamieson, Fausset and Brown on Leviticus 19:37

37. I am the Lord--This solemn admonition, by which these various precepts are repeatedly sanctioned, is equivalent to "I, your Creator--your Deliverer from bondage, and your Sovereign, who have wisdom to establish laws, have power also to punish the violation of them." It was well fitted to impress the minds of the Israelites with a sense of their duty and God's claims to obedience.