Charles Ellicott Commentary Leviticus 23:30

"And whatsoever soul it be that doeth any manner of work in that same day, that soul will I destroy from among his people." — Leviticus 23:30 (ASV)

That doeth any work. —That is, engages in any kind of work whatever, since this is the only festival which is to be kept like the Sabbath.

Will I destroy. —While in all other instances where God threatens the offender with the penalty of excision the expression “cut off” is used, in this passage the word is “destroy.” This stronger term may be because the Day of Atonement is the most solemn day in the whole year, and violating its sanctity will be punished more severely. Hence the severer expression used on this occasion.

It should be noted, however, that while working on the Sabbath was punished with death by stoning, anyone who transgressed the law of labour on the Day of Atonement was punished with excision.