"וְעִנִּיתֶ֖ם אֶת־נַפְשֹׁתֵיכֶ֑ם" הלכות יום כפור

(27) Howbeit on the tenth day of this seventh month is the day of atonement; there shall be a holy convocation unto you, and ye shall ______ your souls; and ye shall bring an offering made by fire unto the LORD. (28) And ye shall do no manner of work in that same day; for it is a day of atonement, to make atonement for you before the LORD your God.

(32) It shall be unto you a sabbath of solemn rest, and ye shall ______ your souls; in the ninth day of the month at even, from even unto even, shall ye keep your sabbath.

1) On Yom Kippur, it is forbidden to eat, to drink, to wash, to anoint, and to wear leather shoes and to have sexual relations. The King and the bride may wash their faces, and the newly delivered mother may wear leather shoes: the words of Rabbi Eliezer; and the Sages prohibit this.

(2) One who eats food to the size of a large date, that is, the date with the kernel, or drinks a mouthful, is guilty. All kinds of food combine for the size of the date, and all liquids for the mouthful; but food and drink do not combine in the computation.

(3) If one eats and drinks on a single occasion of obliviousness, he is liable to one sin-offering; if he has eaten and [also] done work, he is liable to two [separate] sin-offerings; if he has eaten food which is not suitable for consumption, or has drunk liquids which are not suitable for drinking, or brine or fish-brine, he is exempt [from bringing a sin-offering].

(4) There is another positive commandment on the Day of Atonement, namely to rest [i.e. refrain] from eating and drinking, as it says, "you shall afflict your souls [i.e. yourselves]." From the oral tradition, they [the rabbis] have learned: what is an affliction to the soul? Fasting. Anyone who fasts on it fulfilled a positive commandment. Anyone who eats and drinks on it failed to perform a positive commandment and violated a negative commandment, as it says "for any soul who is not afflicted on this very day will be cut off." From the fact that the verse gave one who did not fast the punishment of excision, we have learned that we are forbidden to eat and drink on it. And anyone who eats or drinks on it unintentionally must bring a set sin-offering.

(5) We have also learned from the oral tradition that it is forbidden to wash [one's body], anoint oneself, wear shoes, or have sexual relations on it. And it is a commandment to refrain from all of these [activities] in the same manner that one refrains from eating and drinking, as it says "a Sabbath of rest," a Sabbath for the matter of eating, rest for these [other] matters. One is not liable to excision or an offering except for eating and drinking. But if one washed, anointed, put on shoes, or had relations, he is given rabbinic lashes.