Sifrei Devarim Paragraph 280
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(דברים כד טז) לֹא יוּמְתוּ אָבוֹת עַל בָּנִים, וְכִי מָה בָּא הַכָּתוּב לְלַמְּדֵנוּ שֶׁלֹּא יוּמְתוּ אָבוֹת עַל יְדֵי בָנִים וְלֹא בָנִים עַל יְדֵי אָבוֹת, וַהֲלֹא כְּבָר נֶאֱמַר אִישׁ בְּחֶטְאוֹ יוּמָתוּ אֶלָּא שֶׁלֹּא יוּמְתוּ אָבוֹת בְּעֵדוּת בָּנִים וְלֹא בָנִים בְּעֵדוּת אָבוֹת.
(Devarim 24:16) "Fathers shall not be put to death by cause of sons": What is Scripture coming to teach us? That fathers shall not be put to death because of (the sins of) the sons, and sons, because of (the sins of) the fathers? This is written (Ibid.) "Every man for his own sin shall be put to death." The intent is rather that fathers shall not be put to death by the testimony of sons, and sons, by the testimony of fathers.
כְּשֶׁהוּא אוֹמֵר וּבָנִים לְרַבּוֹת אֶת הַקְּרוֹבִים, וְאֵלּוּ הֵם הַקְּרוֹבִים: אָחִיו וַאֲחִי אָבִיו וַאֲחִי אִמּוֹ וּבַעַל אֲחוֹתוֹ וּבַעַל אֲחוֹת אָבִיו וּבַעַל אֲחוֹת אִמּוֹ וּבַעַל אִמּוֹ וְחָמִיו וְגִיסוֹ.
"and sons": to include the kin (as invalid for such testimony.) They are: his brothers, the brothers of his father and the brothers of his mother, the husband of his sister, the husband of his father's sister, the husband of his mother's sister, his father-in-law, and his brother-in-law.
אִישׁ בְּחֶטְאוֹ יוּמָתוּ, אָבוֹת מֵתִים בַּעֲוֹן עַצְמָם וּבָנִים מֵתִים בַּעֲוֹן עַצְמָם.
"Every man for his own sin shall be put to death (by beth-din)": Adults die for their own sins; minors (sometimes) die (at the hands of Heaven) for the sins of their fathers.