To Florus 3.43
After exposing the emptiness of that proverb and ratifying his judgment by a divine declaration and oath, he also deigns to explain the reason for his justice: why relatives are not burdened with each other’s sins. ‘All souls are mine,’ he says; ‘the father’s soul and the son’s soul alike—all souls are mine. The soul that sins shall itself die’ (Ezekiel 18:4). Thus he also uses his ownership of souls to show why this measured judgment is perfectly fair.