Numbers 15:31

דבר ה׳ [BECAUSE HE HATH SCORNED] THE WORD OF THE LORD — The prohibition of idolatry (אנכי and לא יהיה לך) the people heard from the mouth of the Lord but all the other commandments from the mouth of Moses (therefore the prohibition of idolatry is called דבר ה׳ “the utterance of the Lord”) (cf. Sifrei Bamidbar 112:2; Sanhedrin 99a). עונה בה [THAT PERSON SHALL UTTERLY BE CUT OFF] HIS INIQUITY IS UPON HIM — only at the time when (under the circumstances that) his iniquity is upon him shall he be cut off, i.e., in the case that he has not repented (Sanhedrin 90b).

כִּ֤י דְבַר־יְהֹוָה֙ בָּזָ֔ה וְאֶת־מִצְוָת֖וֹ הֵפַ֑ר הִכָּרֵ֧ת ׀ תִּכָּרֵ֛ת הַנֶּ֥פֶשׁ הַהִ֖וא עֲוֺנָ֥הֿ בָֽהּ׃ {פ}

Because he has despised the word of the Lord, and has broken his commandment, that soul shall utterly be cut off; his iniquity shall be upon him.