Ezekiel 18:4

All souls are mine. They are God’s by right of creation. All are equally His creatures, and His dealings with them are without prejudice or partiality. He loves and would save all, and punishment ensues only when it is deserved.

The soul that sinneth. Though Ezekiel was speaking primarily of the immediately impending judgments, his words have a wider application. They are equally true of the final, irrevocable second death (Revelation 20:14; cf. Matthew 10:28). God’s restored universe verse will have every vestige of sin removed. No reminders of the curse will remain, such as eternally burning souls in an ever-existing hell. God’s triumph over evil will be complete. The idea that the wicked will be granted eternal life, though in torment, is entirely contrary to the Scriptures. This doctrine rests upon the false premise that the soul is a separate entity and is indestructible. But this idea is derived, not from the Scriptures, but from false philosophical concepts that early found their way into Jewish and Christian thinking. The word translated “soul” (nephesh) does not refer to any immortal part of man nor even to an animating principle in man. It is equivalent to “man,” or “person,” or “self.” Nephesh refers to man as a unique individual, different from every other individual. When this peculiar identity is emphasized, the Scriptures designate man as a “soul.” Ezekiel is here declaring, “the person who sins shall die.” For a more extended discussion of nephesh see on Psalm 16:10.