14 "Now suppose this man fathers a son who sees all the sins that his father has done; he sees, and does not do likewise: 15 he does not eat upon the mountains or lift up his eyes to the idols of the house of Israel, does not defile his neighbor's wife, 16 does not oppress anyone, exacts no pledge, commits no robbery, but gives his bread to the hungry and covers the naked with a garment, 17 withholds his hand from iniquity,[1] takes no interest or profit, obeys my rules, and walks in my statutes; he shall not die for his father's iniquity; he shall surely live. 18 As for his father, because he practiced extortion, robbed his brother, and did what is not good among his people, behold, he shall die for his iniquity. 19 "Yet you say, 'Why should not the son suffer for the iniquity of the father?' When the son has done what is just and right, and has been careful to observe all my statutes, he shall surely live. 20 The soul who sins shall die. The son shall not suffer for the iniquity of the father, nor the father suffer for the iniquity of the son. The righteousness of the righteous shall be upon himself, and the wickedness of the wicked shall be upon himself.

Matthew Henry's Commentary on Ezekiel 18:14-20

Commentary on Ezekiel 18:1-20

(Read Ezekiel 18:1-20)

The soul that sinneth it shall die. As to eternity, every man was, is, and will be dealt with, as his conduct shows him to have been under the old covenant of works, or the new covenant of grace. Whatever outward sufferings come upon men through the sins of others, they deserve for their own sins all they suffer; and the Lord overrules every event for the eternal good of believers. All souls are in the hand of the great Creator: he will deal with them in justice or mercy; nor will any perish for the sins of another, who is not in some sense worthy of death for his own. We all have sinned, and our souls must be lost, if God deal with us according to his holy law; but we are invited to come to Christ. If a man who had shown his faith by his works, had a wicked son, whose character and conduct were the reverse of his parent's, could it be expected he should escape the Divine vengeance on account of his father's piety? Surely not. And should a wicked man have a son who walked before God as righteous, this man would not perish for his father's sins. If the son was not free from evils in this life, still he should be partaker of salvation. The question here is not about the meritorious ground of justification, but about the Lord's dealings with the righteous and the wicked.