כָּל־מְלָאכָ֖ה לֹ֣א תַעֲשׂ֑וּ חֻקַּ֤ת עוֹלָם֙ לְדֹרֹ֣תֵיכֶ֔ם בְּכֹ֖ל מֹֽשְׁבֹֽתֵיכֶֽם׃
任何工作你們都不可做；這是你們在你們一切住處世世代代永遠的定例。
Rashi
'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).
Ibn Ezra
Scripture states you shall do no work a second time in order to add the phrase this is an everlasting decree throughout your generations….
Sforno
בכל מושבותיכם, even though nowadays there is no way of obtaining atonement by means of the altar which is part of commandments applicable to this day.