"For all people are mine to judge—both parents and children alike. And this is my rule: The person who sins is the one who will die. "
God judges all. Those who sin and do not repent will die (no afterlife with God), but the others will live forever. Ezekiel 18 is about family sin actually. A son doesn’t inherit his father’s sins, nor vice versa.
Here is more from Ezekiel 18:
" 20 The person who sins is the one who will die. The child will not be punished for the parent’s sins, and the parent will not be punished for the child’s sins. Righteous people will be rewarded for their own righteous behavior, and wicked people will be punished for their own wickedness. 21 But if wicked people turn away from all their sins and begin to obey my decrees and do what is just and right, they will surely live and not die. "
Really it has nothing to do with souls vs. spirits and such.
Spiritual death is the soul without God in the afterlife. The soul is worthless, of no value, evil and wicked and would had been better off had it not been born, hence it is considered dead. This would mean that the fallen angels are spiritually dead as well. It is the angelic and human condition that we are evil and wicked without God in the afterlife…we were meant to be with God. How loving is that?..God created us just to be with Him.
They believe that the soul is the physical body. They believe that when the physical body dies God “remembers” the person(spirit) so at the second coming He can put the remembered spirit back into the resurrected body.
Lots of people think they are going to get their old body back but I think Paul made it clear that we are not going to have the same kind of body. There won’t be sexual relations or other earthly functions of the body in heaven. Plus how old would the person’s body be - the age that it died? Do the JW’s answer that? Even when Jesus was resurrected it wasn’t the same kind of body, and most of his disciples didn’t even recognize him He could walk through walls too.