C. F. Keil and Franz Delitzsch on Numbers 15:30-31

Num 15:30-31

But it was only sins committed by mistake (see at Lev 4:2) that could be expiated by sin-offerings. Whoever, on the other hand, whether a native or a foreigner, committed a sin “with a high hand,” - i.e., so that he raised his hand, as it were, against Jehovah, or acted in open rebellion against Him, - blasphemed God, and was to be cut off (see Gen 17:14); for he had despised the word of Jehovah, and broken His commandment, and was to atone for it with his life. בהּ עונה, “its crime upon it;” i.e., it shall come upon such a soul in the punishment which it shall endure.