The word soul here does not refer exclusively to the immortal part of man’s nature. Ezechiel is pointing out that not only the sins of our parents, but also each man’s own personal and individual sins deserve punishment. In verse 24 he says that, if the just man turn from his righteousness and do evil, he shall die, and all his righteousness shall not be remembered. But his prevarications will be remembered, a thing which will matter nothing to a soul if it merely ceases to exist, but very much indeed if it be still living.
Radio Replies Volume 1 by Rev. Dr. Leslie Rumble MSC and Rev. Charles Mortimer Carty