PREFIX rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#>

<http://a.example/S1> CLOSED {
  <http://a.example/p1> @<http://a.example/List0PlusIri>
}

<http://a.example/List0PlusIri> [rdf:nil] OR CLOSED {
  rdf:first IRI ;
  rdf:rest  @<http://a.example/List0PlusIri>
}