The most common and most likely answer to this crossword clue is the 5 letter word HYMEN
I've seen this crossword clue in The Guardian
H
Y
M
E
N
Buddy explains!

The straight part
We know that "One who incarnated 27" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case one who incarnated 27 = hymen.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does HYMEN mean?
HYMEN noun- A membrane which completely or partially occludes the vaginal opening in human females.
- Marriage.