The writer turned from positive admonition to negative warning to highlight the seriousness of departing from the Lord.
"Between the imperatives of vv. 22-25 and 32, 35, the author describes, more fully than in 2:2f.; 6:4-6, the nature and consequences of apostasy, previously described as falling away from the living God' (3:12)."315
10:26-27 "The word we' cannot refer to any other group of people than his readers and himself [cf. 2:1]."316
Willful sin in the context of Hebrews is deliberate apostasy, turning away from God (2:1; 3:12; 6:4-8). If an apostate rejects Jesus Christ's sacrifice, there is nothing else that can protect him or her from God's judgment (cf. 6:6). The judgment in view will take place at the judgment seat of Christ, not the great white throne. It is the judgment of believers (cf. 2 Cor. 5:10), not of unbelievers (cf. Rev. 20:11-15). It will result in loss of reward, not loss of salvation. The same fire (judgment) that will test believers will also consume unbelievers.317
"The motif of inescapable judgment is developed with an allusion to Isa 26:11. The imagery of raging fire ready to consume God's adversaries' is vividly suggestive of the prospect awaiting the person who turns away from God's gracious provision through Christ. The apostate is regarded as the adversary of God. The description of judgment as a fire that devours and utterly destroys recalls the actual experience of the followers of Korah who were consumed by fire because they had shown contempt for God (Num 16:35; 26:10). The consequence of apostasy is terrifying, irrevocable judgment."318
"Knowledge"(v. 26) is full knowledge (Gr. epignosis).
10:28-29 The point of these verses is this. Since an Israelite who spurned the Old Covenant suffered a severe penalty, we will suffer a greater penalty if we spurn the superior New Covenant. Apostasy under the New Covenant has the effect of walking roughshod over the Son of God by despising Him. Also it involves despising the superior blood of Jesus Christ that "sanctified"the apostate (who is a Christian; cf. vv. 10, 14). Furthermore the apostate insults the Holy Spirit who graciously brought him or her to faith in Christ. These three parallel participial clauses in the Greek text stress the serious effect of apostasy.
"Taken cumulatively, the three clauses in v 29 define persistent sin (v 26a) as an attitude of contempt for the salvation secured through the priestly sacrifice of Christ. Nothing less than a complete rejection of the Christian faith satisfies the descriptive clauses in which the effects of the offense are sketched."319
Willful rebels under the Old Covenant only lost their lives (cf. Deut. 17:2-7; 13:8), but willful rebels under the New Covenant lose an eternal reward. Not only so but God often begins to punish modern apostates in this life.
"It was commonly inferred [incorrectly] in the Early Church from this and other passages in the epistle that forgiveness for all kinds of post-baptismal sin, inadvertent as well as deliberate, was ruled out."320
10:30-31 In Deuteronomy 32, which the writer quoted here twice (Deut. 32:35-36, 40-41), Moses warned the Israelites against apostatizing. That was this writer's point here as well. It is a terrifying prospect for a believer who has renounced his or her faith to fall under God's hand of chastisement. Note that the writer addressed this warning to believers, though many interpreters have applied it to unbelievers.321
"Actually, Heb. 10:30, 31 forms a parallel reference to II Cor. 5:10, 11, and the preceding verses (vv. 26-29) provide additional information concerning that facet of the judgment seat associated with the terror of the Lord.'"322
Verse 31 is not so much a logical conclusion from what precedes as it is a summary recalling the context of the Deuteronomy quotations.323