Commentary for Leviticus 23:30

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).

I will cause that person to perish. This is more severe than the punishment for eating, and the reason is as the Seforno wrote: One who works on Yom Kippur does so out of spite, or he does not believe in the day’s holiness, whereas someone who eats does so out of desire.