For whatsoever soul it be that shall not be afflicted. Hence let us learn how greatly the sacrifice of an afflicted and humbled heart pleases God; since He commands so severe a punishment to be inflicted for the contempt of this ceremony. And surely this would have been a proof of most gross indifference, if, when God was inspiring men with the dread of His wrath, and inviting them to tears, they should rest in security and ease, and give themselves up to luxuries. On this account He declares with a terrible oath in Isaiah, that will never pardon the Jews, to whom the hour of repentance never came, but, when he reprovingly called upon them by His prophets to make haste "to weeping, and to mourning, and to baldness, and to girding with sackcloth," merrily feasted and drank together, and said, "Let us eat and drink, for to-morrow we die." (Isaiah 22:12-14.) And no wonder, since this is the extreme height of impiety, to stupify our consciences in brutal contumacy, and to rob God of His judicial power. As long as the sinner is so far affected, and pricked by a sense of sins, as anxiously to sigh for a remedy, there is some hope of his recovery; whilst he who shakes off fear as well as shame, is in altogether a desperate state. Now, since it was not without reason that God exercised His ancient people under the Law with external rudiments, it was an act of profane and intolerable carelessness to omit what was so necessary; and of still greater hardness of heart purposely, as it were, to despise it, so that no one need wonder at the severity of the punishment. In Numbers 29 the number of the victims is stated; but I pass over this point, as not requiring to be expounded.

For whatsoever soul it be that shall not be afflicted in that same day,.... That is, as the Targums of Jonathan and Jerusalem explain it, which can fast and does not fast; for a sick person, and a child under nine years of age, were not obliged to fast on this day (p):
he shall be cut off from among his people; by an untimely death, by the hand of God; the Targum of Jonathan says, by the pestilence.
(p) Maimon. Hilchot Shebitat Ashur, c. 2. sect. 8, 10.