ויקרא כ״ג:כ״ו-ל״ב

אך. כָּל אַכִין וְרַקִּין שֶׁבַּתּוֹרָה מִעוּטִים — מְכַפֵּר הוּא לַשָּׁבִים וְאֵינוֹ מְכַפֵּר עַל שֶׁאֵינָם שָׁבִים (ספרא):

אך — The words אך and רק wherever they occur in Scripture have a limitative force; here the word implies: it (Yom Kippur) makes expiation for those who repent, but it does not make expiation for those who do not repent (אך... יום הכפורים הוא — in a limitative sense it is Yom Kippur) (Shevuot 13a; cf. Rashi on Exodus 34:7).

והאבדתי. לְפִי שֶׁהוּא אוֹמֵר כָּרֵת בְּכָל מָקוֹם וְאֵינִי יוֹדֵעַ מַה הוּא, כְּשֶׁהוּא אוֹמֵר וְהַאֲבַדְתִּי, לִמֵּד עַל הַכָּרֵת שֶׁאֵינוֹ אֶלָּא אֲבַדּוֹן:

והאבדתי I WILL DESTROY — This expression “destroying” is employed here because Scripture uses everywhere in similar cases the term כרת, “cutting off” without clearly defining it, so that I do not know exactly what it implies; but when it states here והאבדתי, it teaches in respect of the term כרת that it implies nothing else than becoming lost” (Sifra, Emor, Chapter 14 4).

כל מלאכה וגו'. לַעֲבֹר עָלָיו בְּלָאוִין הַרְבֵּה, אוֹ לְהַזְהִיר עַל מְלֶאכֶת לַיְלָה כִּמְלֶאכֶת יוֹם:

'‎‎כל מלאכה וגו‎ [YE SHALL NOT DO] ANY WORK — This is repeated (cf v. 30) in order to make one who does work on Yom Kippur transgress several negative commands. Or, it is repeated, in order to prohibit working in the night of Yom Kippur, just as well as working during the day itself (Yoma 81a).