Tafsiran Imamat 23:30: Rashi, Haamek Davar & Ibn Ezra

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.

There is a difference between I will cause to be lost and “will be cut off” [:29], but I cannot explain it.