Why the same CFLAGS can be repeated twice in a makefile?

this is the secation of makefile:

CFLAGS += -mthumb -mcpu=cortex-m7 -mfloat-abi=hard -mfpu=fpv5-d16

CFLAGS  = -g -O2 -Wall
CFLAGS += -mthumb -mcpu=cortex-m7 -mfloat-abi=hard -mfpu=fpv5-d16

The first line is exactly the same as the third line.

After annotating first line,the "make" does not go wrong.

But after annotating third line,the "make" goes wrong. the error:

/tmp/ccIrbEv9.s: Assembler messages:
/tmp/ccIrbEv9.s:77: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:368: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:402: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:1276: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:1305: Error: selected processor does not support `rbit r0,r3' in ARM mode
/tmp/ccIrbEv9.s:1371: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:1400: Error: selected processor does not support `rbit r0,r3' in ARM mode
/tmp/ccIrbEv9.s:1544: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:1573: Error: selected processor does not support `rbit r0,r3' in ARM mode
/tmp/ccIrbEv9.s:1643: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:1672: Error: selected processor does not support `rbit r0,r3' in ARM mode
/tmp/ccIrbEv9.s:2989: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:3021: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:3060: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:3096: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:3342: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:3371: Error: selected processor does not support `rbit r0,r3' in ARM mode
/tmp/ccIrbEv9.s:3443: Error: selected processor does not support `rbit r0,r0' in ARM mode
/tmp/ccIrbEv9.s:3472: Error: selected processor does not support `rbit r0,r3' in ARM mode
/tmp/ccIrbEv9.s:3783: Error: selected processor does not support `rbit r0,r0' in ARM mode
Makefile:27: recipe for target 'Src/stm32f7xx_hal_dma2d.o' failed 

I feel confused.