Levítico 16:31 Halacá: Mishneh Torah, Rest, Sefer HaMitzvot & Mishneh Torah, Positive Mitzvot

We have also learned from the oral tradition that it is forbidden to wash [one's body], anoint oneself, wear shoes, or have sexual relations on it. And it is a commandment to refrain from all of these [activities] in the same manner that one refrains from eating and drinking, as it is stated (Leviticus 16:31), "a Sabbath of rest" — "a Sabbath" for the matter of (eating); "rest" for these [other] matters. But one is only liable for excision or an offering for eating and drinking. However, if one washed, anointed, put on shoes, or had sexual relations, he is given (rabbinic) lashes for rebellion.

That is that He commanded us to rest from work and [certain] actions on Yom Kippur. And that is His, may He be exalted, saying, "It is a Shabbat of Shabbaton for you" (Leviticus 16:31). And we have already explained several times that this rest is a positive commandment. (See Parashat Emor; Mishneh Torah, Rest on a Holiday 1.)

To rest on the day of the Fast (Day of Atonement), as it is said, “A Sabbath of rest…. (it shall be unto you)” (Lev. 23:32).