וְהַנֶּ֜פֶשׁ אֲשֶֽׁר־תַּעֲשֶׂ֣ה ׀ בְּיָ֣ד רָמָ֗ה מִן־הָֽאֶזְרָח֙ וּמִן־הַגֵּ֔ר אֶת־יְהוָ֖ה ה֣וּא מְגַדֵּ֑ף וְנִכְרְתָ֛ה הַנֶּ֥פֶשׁ הַהִ֖וא מִקֶּ֥רֶב עַמָּֽהּ׃
但凡故意擅行的人，無論是本地出生的或是外人，他就是褻瀆永恆者；那人必從他的民中被剪除。
Rashi
ביד רמה [BUT A PERSON THAT DOETH OUGHT] WITH A HIGH HAND — i.e. with premeditation.
Rashbam
ביד רמה מגדף, a reference to the commission of acts of idolatry, according to the plain meaning of the verse.
Sforno
את ה' הוא מגדף, there is never any atonement for this even if there is complete remorse which is due to the fear of the punishment in store. Only the death of the guilty person can lead to his atonement. This was also the reason why the repentance of the Israelites for the sin of the spies could not be atoned for during their lifetime, although the repentance itself has been documented by the Torah in Deuteronomy 1,45.
Or HaChaim
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מגדף is synonymous with מחרף HE REVILETH, as in (Ezekiel 5:15) “it shall be a reproach (חרפה) and a reviling (גדופה) (Isaiah 37:6) “the servants of the king of Assyria have reviled (גדפו)”. Further, our Rabbis derived from here the law that he who blasphemes the name of the Lord is liable to excision (Keritot 7b).