The collapse of a society's spiritual hierarchy creates a tragic equality, where leaders and the general public become identical in their moral decay and their ultimate fate. When the spiritual leadership and the masses fall into the same level of corruption, their standing becomes entirely equal [אבן עזרא, רד״ק]. The primary approach among commentators is that because both groups share the same moral rot, they will also share the exact same disaster, receiving an identical punishment.
However, the dynamic between the leaders and the masses is not just about shared guilt. The public sins intentionally because they learn from the evil actions of the priests and actively copy them [מלבי״ם]. On the other hand, just as the priests desecrated God and brought disgrace to their own elevated status, God will bring a similar disgrace upon the people, humiliating them among idol-worshipping nations [רש״י].
When God takes account of these events, He remembers the deeds of humanity [מצודת ציון]. The primary approach among commentators is that this divine memory and the resulting punishment will apply to every single individual separately, regardless of whether they are a commoner or a priest. Taking a different view, [מלבי״ם] argues that the punishment in this context is directed specifically at the priest. The spiritual leader receives a fitting consequence, measure for measure, for causing the broader public to sin.
A deep distinction exists between a person's internal path and their external actions. A person's path represents their inner traits, hidden motives, and the root of their soul from which a sin grows, such as cruelty, anger, or fear. Their actions, by contrast, are the practical deeds they actually carry out. Therefore, God responds in two distinct stages. First, He carefully examines and weighs the hidden inner motives and traits that led to the sin. Only after evaluating these internal drivers does He decree the practical punishment, matching it directly to the physical actions committed [מלבי״ם].