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No it is not speaking of Jews who have heard but went back to animal sacrifices, that is a bed rendering of that passage.
Because the proceeding verses in that chapter speak on the first steps in the faith for believers.
Hebrews 10:19-25
19 Therefore, brethren, having boldness to enter the Holiest by the blood of Jesus, 20 by a new and living way which He consecrated for us, through the veil, that is, His flesh, 21 and having a High Priest over the house of God,
22 let us draw near with a true heart in full assurance of faith, having our hearts sprinkled from an evil conscience and our bodies washed with pure water.
23 Let us hold fast the confession of our hope without wavering, for He who promised is faithful.
24 And let us consider one another in order to stir up love and good works, 25 not forsaking the assembling of ourselves together, as is the manner of some, but exhorting one another, and so much the more as you see the Day approaching.
These are all steps believers in Christ are to take, and then after taking these steps if you still continue to sin deliberately after all of this there remains no more sacrifice of the Lord that will cover your sins as you are trampling Him under foot.
This is the same thing Apostle Paul said the Galatians who left the gospel of Christ to go to another gospel to be justified by the law. He told them:
Galatians 5:4
Christ is become of no effect unto you, whosoever of you are justified by the law; ye are fallen from grace.
It is Christ sacrifice that has become of no effect to them because they by continuing to live deliberate sinful lives trample Him underfoot, and it says they will stand before God at judgment !!!
Because the proceeding verses in that chapter speak on the first steps in the faith for believers.
Hebrews 10:19-25
19 Therefore, brethren, having boldness to enter the Holiest by the blood of Jesus, 20 by a new and living way which He consecrated for us, through the veil, that is, His flesh, 21 and having a High Priest over the house of God,
22 let us draw near with a true heart in full assurance of faith, having our hearts sprinkled from an evil conscience and our bodies washed with pure water.
23 Let us hold fast the confession of our hope without wavering, for He who promised is faithful.
24 And let us consider one another in order to stir up love and good works, 25 not forsaking the assembling of ourselves together, as is the manner of some, but exhorting one another, and so much the more as you see the Day approaching.
These are all steps believers in Christ are to take, and then after taking these steps if you still continue to sin deliberately after all of this there remains no more sacrifice of the Lord that will cover your sins as you are trampling Him under foot.
This is the same thing Apostle Paul said the Galatians who left the gospel of Christ to go to another gospel to be justified by the law. He told them:
Galatians 5:4
Christ is become of no effect unto you, whosoever of you are justified by the law; ye are fallen from grace.
It is Christ sacrifice that has become of no effect to them because they by continuing to live deliberate sinful lives trample Him underfoot, and it says they will stand before God at judgment !!!
Ok, if you won't accept my explanation then let's try this from a different angle.
Define willful sin. Define it completely so that there is no mistake, because your gospel completely hinges on not committing willful sin.