Leviticus 23:30

That doeth any work. — That is, engages in any kind of work whatsoever, since this is the only festival which is to be kept like the sabbath.

Will I destroy. — Whilst in all other instances where God threatens the offender with the penalty of excision the expression “cut off” is used, in the passage before us the word is “destroy.” This stronger term may be owing to the fact that the day of Atonement is the most solemn day in the whole year, and that violating its sanctity will be visited more severely. Hence the severer expression used on this occasion. It is, however, to be remarked that whilst working on the sabbath was punished with death by stoning, he who transgressed the law of labour on the day of Atonement was punished with excision.