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Incest will always be an act of sexual immorality but it is nowhere near as harmful to society as it was centuries ago. Keep in mind populations were significantly lower then so inbreeding would definitely destroy nations rapidly. That is largely why it’s a taboo universally. The Mennonites of South America is prime example of that. If you watch documentaries about them you’ll notice that they’re largely inbred. This is less of a problem now since that populations are much larger and of course now that we have birth control.

Another reason is that it subverts the family unit. You won’t be able to have a healthy family relationship structure if you are banging your mom because by doing that you would be cucking your dad thus subverting his natural authority over you and his place as the man of the house which are both needed to raise healthy offspring. Nobody would respect a man who is being cucked by his son, taboo or not. 

How can a mother discipline her son if he is fucking her brains out? At best he would see her as equals, at worse he would walk all over her because by fucking a woman you’re establishing yourself as dominant in the relationship you have with her. Some mothers are able to maintain healthy authority over their sons but many do not. Those that do make it clear to their sons that they are still their mothers first and foremost. The difference is that during the night, well you know. You could call it a free use system. 

You’re less likely to look for a partner if you are fucking your mom or sister which is another reason why it’s harmful to society.  After all, you’re already getting pussy at home so why would you bother?

My point is that the most pleasurable things in life can be the most destructive if you don’t use them with discipline. That is why they are designated as sinful to society because most do not know how to use them correctly. The same rule can be applied to various drugs (except for fentanyl and perhaps a few others) as they can have medicinal properties if used correctly with discipline.

Although it will always be in act of sexual immorality, in this day and age I find it rather tolerable. After all, it is better to have casual sex with your mother or sister than it is to sleep with people you just met on a dating app in which you could catch various stds. You already know and trust each other. If you are both grown adults and living alone together you might as well fuck as there’s no family unit to subvert at that point. It’s definitely healthier than the both of you masturbating alone. This is actually true if you think about it. 

The only downside as I mentioned before is that you'll probably miss out on the opportunity of meeting the girl of your dreams because you’re preoccupied with keeping it in the family to care about outside pussy.

“He had a bad dream so she guided him inside the warmth of her cervix for comfort. Of course from there he had no choice but to penetrate as the need became rather overwhelming. After several intense and passionate penetrations the tingling sensation came and it was too much for him to bare. There was no question to it. He let out all his sperms deep inside her woman parts without a second thought, where he came out of long ago.

The way I see it, she was going her motherly duties. He had a nightmare for god sake!!!! What else was she supposed to do? It might not be a conventional motherly approach but most definitely a healthy one.”