Yom Kippur - Avodah and Similarities with Shabbat
Yom Kippur, the tenth day of the seventh month, is designated by
miqra' as a holy convocation and a Shabbat of rest. It is not called a festival, and of it is written, "You shall do no manner of work on that day" (Wayyiqra' 23.28), exactly as it is written of Shabbat. Therefore what is forbidden on Shabbat is forbidden on Yom Kippur. The difference between Yom Kippur and Shabbat lies in consequence: He who violates Shabbat is subject to stoning and being cut-off from the people (Shemot 31.14); he who profanes Yom Kippur is only liable to being cut-off from the people (Wayyiqra' 23.30).