Because he hath despised the word of the Lord, and
broken his commandment
That is, has broken it through contempt of it, despising it as a command of God, paying no regard to it as a law of his; otherwise such who sin ignorantly break the commandment of God:
that soul shall be utterly cut off;
or "in cutting off shall be cut off" F21; most certainly cut off and entirely ruined and destroyed in this world and in that to come, as the Targum of Jonathan; and Maimonides F23 understands it of such a cutting off, that the soul itself perishes and is no more; but such annihilation the Scripture nowhere gives us any reason to believe:
his iniquity [shall be] upon him;
the punishment of it, no atonement being made for it by sacrifice; it shall be upon him and him only, or be "in him" F24, not repented of and not forgiven.