Halakhah sur Kritout 1:1

That He prohibited us from slaughtering any of the sacrifices outside. And this is called, slaughtering outside. And at the beginning of Keritot (Mishnah Keritot 1:1), when they listed all those that are liable for excision (karet), they counted one who slaughters outside and one who offers [the sacrifices] outside as two. Indeed, if one slaughters outside, he is liable for excision - even if he does not bring [it] up - from the time he slaughtered it. That is the language of the Torah; and that is His saying, "who slaughters an ox or sheep or goat in the camp, or slaughters outside the camp, and does not bring it to the entrance of the Tent of Meeting, etc." (Leviticus 17:3-4). Nevertheless, the prohibition about this - meaning to say, slaughtering outside - is not explicit, but is rather learned from the precept that He does not punish unless He prohibited, which we situated as a principle in our introduction with which we introduced [all] of these commandments. And the language of the Gemara, Zevachim (Zevachim 106a), is, "[One who brings up and slaughters outside is liable for two.] Granted, for bringing up, the punishment is written, and the prohibition is written: The punishment, 'he will be excised' (Leviticus 17:9); the prohibition, 'Take care lest you bring up' (Deuteronomy 12:13). [This is] in accordance with Rabbi Avin, who says, 'Wherever it is stated in the Torah, Observe; Lest; or Do not, it is nothing except a prohibition.' But [for] slaughtering, why is one liable? Granted the punishment is, 'he shall be excised from among his people.' [But] from where [do we know] its prohibition?" And after [many] words, the [conclusive] statement came out with this language (Zevachim 107a): "He said, 'there you shall bring up your burnt offerings and there you shall do' (Deuteronomy 12:14). It compares doing to bringing up - just like [with] bringing up, He punished and prohibited; so too, [with] doing, He punished and prohibited." With their saying, "there you shall bring up [...] and there you shall do," it is an indication that His saying, "there you shall bring up your burnt offerings" - and that is the offering, meaning its incineration on the fire - [can be compared to] His saying, "there you shall do like everything I command you," which includes this offering, [as well as] the slaughtering. For He also commanded the slaughtering. And know that one who slaughters outside inadvertently is liable for a fixed sin-offering. And it is necessary that you know that one who slaughters consecrated animals at this time outside the location of the courtyard is liable for excision. And in the explanation, they said (Zevachim 107b), "One who brings up [a sacrifice] outside: Rabbi Yochanan says, 'He is liable.'" And that is the law, for it is fitting to offer [even today]. And the true principle with us is [that] we may sacrifice, even though there is no Temple. And the regulations of this commandment have already been explained in the thirteenth [chapter] of Zevachim. (See Parashat Acharei Mot; Mishneh Torah, Sacrificial Procedure 18.)

“That the night of Yom Kippur has the same laws as the day” - Containing two paragraphs.
On Yom Kippur, its night is the same as its day in all matters; and what are its forbidden things on it: working, eating, drinking, washing, annointing, wearing sandles (leather), intercourse. But one is not guilty of the karet penalty⁷⁸Karet, כרת, means "extripation" which is a punishment at the hands of heaven mentioned in the Bible. It served as a penalty for numerous sins which were committed deliberately such as idolatry, desecration of the Sabbath, eating leaven on Passover, incest, adultery, and eating some forbidden foods. For such offences, the person need not be given a previous warning as the sin is so basic and severe. The halakhah defines karet as premature death (Sifra, Emor 14:14) and baraita (Mk. 28a; TJ, Bik. 2:1, 64b) state it as "death at the age of fifty". Some amoriam refer to it as death between the ages of fifty and sixty. The Mishna (Ker. 1:1) lists thirty-six transgressions mentioned in the Torah for which karet is punishment. The word karet has also become the standard for many severe violations of the halakhah. Karet has to be for a deliberate act. If the transgression was done inadvertently, only a sin-offering is required. The punishment of karet is divine, therefore God knows if it was deliberate or not and there need not be any witnesses.
There is discussion among the tannaim whether or not the penalty of karet exempts a person from flogging (see footnote 31) which is the penalty for most toraitic law violations where the person is warned. The decision is that one should be flogged and repentence can annul a karet (Mak. 23a-b). Even though a transgressor may be punished by karet, he is still liable for any civil claims that may have arisen from his actions (Ket. 30a).
It was believed that natural death took place after sixty and if one died before that or one's life span was in any way curtailed this was considered "death by the hand of heaven" even though it had no fixed time. There was also discussion regarding the speed of death. Death in one, two, or three days before the age of sixty, or for those committing a transgression after the age of sixty was considered a sign of karet.
The medieval scholars who were very concerned with reward and punishment decided that a death from karet meant the absolute end, the maximal punishment, while ordinary sinners after being punished in Gehinnom, lived again in the world to come, a world not shared by those punished with karet. This was the view of Maimonides while Naḥmanides felt that those who died by karet continued to suffer in the world to come since the soul can never be annihilated and perish. Karet was degradation of the soul and the negation of spiritual pleasures awaiting the souls of the righteous.
Israel Moses Ta-Shma, E. J., v. 10, pp. 788-89. except for working, eating, and drinking.