The likelihood could be defined by several ways, for instance :
the function $L$ from $\Theta\times{\cal X}$ which maps $(\theta,x)$ to $L(\theta \mid x)$ i.e. $L:\Theta\times{\cal X} \rightarrow \mathbb{R} $.
the random function $L(\cdot \mid X)$
we could also consider that the likelihood is only the "observed" likelihood $L(\cdot \mid x^{\text{obs}})$
in practice the likelihood brings information on $\theta$ only up to a multiplicative constant, hence we could consider the likelihood as an equivalence class of functions rather than a function
Another question occurs when considering change of parametrization: if $\phi=\theta^2$ is the new parameterization we commonly denote by $L(\phi \mid x)$ the likelihood on $\phi$ and this is not the evaluation of the previous function $L(\cdot \mid x)$ at $\theta^2$ but at $\sqrt{\phi}$. This is an abusive but useful notation which could cause difficulties to beginners if it is not emphasized.
What is your favorite rigorous definition of the likelihood ?
In addition how do you call $L(\theta \mid x)$ ? I usually say something like "the likelihood on $\theta$ when $x$ is observed".
EDIT: In view of some comments below, I realize I should have precised the context. I consider a statistical model given by a parametric family $\{f(\cdot \mid \theta), \theta \in \Theta\}$ of densities with respect to some dominating measure, with each $f(\cdot \mid \theta)$ defined on the observations space ${\cal X}$. Hence we define $L(\theta \mid x)=f(x \mid \theta)$ and the question is "what is $L$ ?" (the question is not about a general definition of the likelihood)