מִצְוַת עֲשֵׂה לִשְׁבֹּת מִמְּלָאכָה בֶּעָשׂוֹר לַחֹדֶשׁ הַשְּׁבִיעִי שֶׁנֶּאֱמַר (ויקרא כג לב) "שַׁבַּת שַׁבָּתוֹן הוּא לָכֶם". וְכָל הָעוֹשֶׂה בּוֹ מְלָאכָה בִּטֵּל מִצְוַת עֲשֵׂה וְעָבַר עַל לֹא תַּעֲשֶׂה שֶׁנֶּאֱמַר (במדבר כט ז) "וּבֶעָשׂוֹר" וְגוֹ' (במדבר כט ז) "כָּל מְלָאכָה לֹא תַעֲשׂוּ". וּמַה הוּא חַיָּב עַל עֲשִׂיַּת מְלָאכָה בְּיוֹם זֶה. אִם עָשָׂה בִּרְצוֹנוֹ בְּזָדוֹן חַיָּב כָּרֵת. וְאִם עָשָׂה בִּשְׁגָגָה חַיָּב קָרְבַּן חַטָּאת קְבוּעָה:
There is a positive commandment to rest from labor on the 10th of the seventh month [Tishrei], as it says, "it shall be a Sabbath of rest for you." And anyone who does labor on it has failed to perform a positive commandment and violated a negative commandment, as it says, "and on the 10th etc. no labor shall be done." And for which punishment is he liable for doing labor on this day? If he did it willingly and intentionally, he is liable to [spiritual] excision. If he did it unintentionally, he is obligated to bring a set sin-offering [not one that varies depending on what the sinner can afford].
