v1-4: Introduction; another proverb used amongst the people, but whose used would soon be stopped. This was also the prophet's text to be expanded upon, and bringing challenge to the people and, also in this case, fresh motivation for Ezekiel himself. The same proverb is found in Jer 31.29, indicating that the people had been discussing its significance and relevance; see also Lam 5.7.
Whilst much of the OT material describes Israel’s corporate responsibility to obey the God who had redeemed the nation, this chapter, amongst others, emphasizes individual responsibility. The stark statements here (v3-4) are cleat declarations of individual responsibility. We cannot argue background, culture, parenting, etc. as excuses for our sins.
v5-9: The godly life, doing what is right and lawful, avoiding iniquity. Much here is reflected in the NT, and has to do with our relationships with others. Issues of sexual purity, financial integrity are listed.
v10-13: "Any of these other things;" the godly man does all the right things (in v5-9), but the ungodly neglects those, but does not necessarily do all the things listed here. He falls short in one area, and is guilty; see Deut 6.25; James 2.10. The standard set is high, but then God is holy.
v14-18: The son who did not follow his father's bad example.
v19-20: The principle of personal accountability. It seems that the nation did suffer for the iniquity of a previous generation, but God states that this same principle cannot apply individually.
v21-23: There is an answer to man's injustice; repentance, which God commands and rewards. The Lord is the unwilling Judge of the ungodly.
v24: The righteous man may turn from his ways, and becomes guilty. His past goodness cannot save him.
v25-29: Israel brought the accusation that the Lord's ways were unjust. They used the proverb (v2), believing that a person would suffer judgment for his father's sins. God briefly re-states the arguments by way of conclusion.
Further, Israel was arguing from a basis of persistent rebellion, and her ways were not just. Perhaps their motivation was to avoid responsibility for their own sins.
v30-32: Again, the command to repentance; something real and immediate, not just theological semantics. The truth of personal accountability demands personal repentance. The alternative is death. God proves He is fair by granting life to those who repent. The emphasis here is on the people to get a new heart and a new spirit; elsewhere the promise of God is to give His people a new heart and a new spirit (11.19).