Charles Ellicott Commentary Exodus 32:33

"And Jehovah said unto Moses, Whosoever hath sinned against me, him will I blot out of my book." — Exodus 32:33 (ASV)

Whosoever hath sinned against me, him will I blot out. —Compare to Ezekiel 18:4: The soul that sinneth, it shall die.

A mere man cannot take other men’s sins on him, cannot relieve them of the penalties attached to sin, the worst of which is the depravation of the soul itself. Sin persisted in blots out from God’s book by the absolute contradiction that there is between evil and good. Even Christ’s merits cannot avail the sinner who does not put away his sin, detest it, abhor it, and revolt from it. Only One who can implant a principle of life in man can save from death.