+ Positive Mitzvah
Rest from work on Yom Kippur (Day of Atonement)
“A solemn rest you shall observe “Vayikra 23:32
Whoever does work on Yom Kippur violates this positive commandment and transgresses a negative commandment. (-151)
The punishment for intentional transgression is spiritual severance and if done unintentionally then a sin offering is required.
All work prohibited on Shabbos is also prohibited on Yom Kippur.
This applies in all places at all times for men and women.