The bond between parents and children is deep and natural, yet a firm boundary exists when it comes to moral responsibility and spiritual identity. Every individual stands alone before God, carrying absolute personal responsibility for their choices without bearing the burden of their ancestors' wrongdoings.
Because every soul is under God's domain and rule [ביאור שטיינזלץ], the primary approach among commentators is that God loves all souls and desires their continued existence [מצודת דוד]. Consequently, it would be unjust for God to punish an innocent child for the sins of a parent, as the child belongs to Him just as much as the parent does [רש״י].
To understand this dynamic, a clear distinction must be made between the body and the soul. While physical traits and illnesses are inherited biologically from parent to child, the soul operates on an entirely different level. A soul is not derived from a parent's soul; rather, it is a divine portion created directly by God [מלבי״ם, חומת אנך]. One soul does not give birth to another, making each an independent spiritual entity. In the spiritual realm, the concept of a parent and child does not truly exist, and a parent's soul holds no ownership or root within the child's soul [אברבנאל, מלבי״ם]. For example, while the physical consequences of the first man's actions were passed down to all of humanity, his spiritual punishment remained his alone and did not transfer to his righteous descendants [אברבנאל].
Parents and children stand before God on completely equal footing. Their souls are viewed with absolute similarity, without any distinction or preference [מצודת דוד, ביאור שטיינזלץ].
Ultimately, the soul is the true active force within a person, while the body serves merely as its instrument, much like a person wielding a sword. Therefore, commandments, transgressions, and their resulting rewards and punishments are attributed exclusively to the soul [אברבנאל, חומת אנך]. Because there is no hereditary link between souls, spiritual punishment cannot be passed down through generations. Only the individual soul that actively chooses to do wrong will lose God's affection and face consequences, firmly establishing the principle that every person is entirely responsible for their own choice between good and evil [אברבנאל, מלבי״ם, מצודת דוד, ביאור שטיינזלץ].