Here is some of what I have found in my studies on the subject. "Don't round your hair at the temples or mar the edges of your beard." - Leviticus 19:27
Nowhere does HaShem say that cutting the beard is acceptable. One of the humiliations of a conqueror was to shave or take off the beards of the men. The reason for both prohibitions in Lev. 19:27 have to do with pagan practices. HaShem told His People Israel not to shave their hair around the temples by the ears and around the head.