The soul who sins is the one who will die. A son will not bear the iniquity of his father, and a father will not bear the iniquity of his son. The righteousness of the righteous man will fall upon him, and the wickedness of the wicked man will fall upon him.
Ezekiel still pursues the sentiment which we have explained, namely, that God is a just judge and treats every one according to his conduct; as Paul says, As each has lived in the flesh, so God lays up a reward for him. (Romans 8:13.) But he more clearly refuted the proverb, that the sons should suffer for their fathers’ sins.
God, by the prophet, having laid down the general rule of judgment, that he will render eternal life to those that patiently continue in well-doing, but indignation and wrath to those that do not obey the truth, but obey unrighteousness (Rom 2:7, Rom 2:8), comes, in these verses, to show that men's parentage and relation shall not alter the case either one way or other. I.
Commenting on Ezekiel 18:10-20
But if the wicked,.... So far is the Lord from punishing the sins of one man upon another, that he will not punish a man for his own sins: if he will turn from all his sins that he hath committed: if he truly repents of them, and thoroughly forsakes them; for it must not be one sin only, but all; every sin is to...